Study On The Definition, Recognition And Evaluation Of Carbon Asset

Low-carbon economy has become an unstoppable global force. In the low-carbon economy, if there is no low-carbon competitiveness as a support, businesses can not achieve sustainable development. To foster the competitiveness of low-carbon business, the key is the accumulation of "carbon assets". They are important sources of low-carbon competitiveness of enterprises. Therefore, the effective recognition of assets is the basis for enterprises to enhance competitiveness in low carbon economy. However, the current assets of the industry are still very vague concept of carbon, and there is no clear definition of carbon asset. Defined as part of the assets of the limited carbon emissions, for carbon emissions produced in the process is still very vague. Increase of carbon emissions means to reduce carbon emissions. Reduce carbon emissions in the process, is the focus of business. "Teach him to fish than give him fish", open blind carbon process is more important in terms of business.Read this article in reference to the large number of previous studies literature later, on the basis of previous conduct comprehensive analysis. Using logic defined under way to study the definition of carbon assets:Under the low-carbon economy, a company’s assets in the event of carbon emissions in order to reduce use. This definition is a description of the role of carbon assets, which is different from the fundamental characteristics by assets other assets. Then based on the cause, to reduce carbon emissions, according to corporate activity recognize carbon assets throughout the production process. To facilitate the presentation and interpretation, the article selected steel industry enterprises to be explained. This article does not enumerate all the carbon assets, but to give an idea of the carbon asset managers identified. Using this idea, in theory, is able to identify all carbon assets of enterprises. Then carbon assets discussed the assessment, for some carbon asset, its value can not be measured, only evaluated by using the method of qualitative analysis. For some carbon asset which value can be measured, those can be divide into traditional values and carbon value. So if we assess the value of the two parts, we can get the value of carbon assets.