A Research On The Comprehensive Evaluation Of Carbon Performance About Chinese Enterprises

Due to the massive use of fossil fuels, the serious greenhouse effect caused from excessive emissions of greenhouse gases has brought a great negative impact on human’s life. Growing environmental pollution has a serious threat to the quality and efficiency of economic growth and the development of the sustainability. Low carbon economy is an economic form that it improves the energy utilization efficiency, reduces the excessive consumption of fossil energy, uses clean energy and renewable energy, increases the proportion of new energy sources, strengthens energy saving in the production process, reduces greenhouse gas emissions, changes the malignant situation that a growing air pollution is threatening people’s normal life and development, ensures the harmonious development between social and environment. Low carbon economy is a new type of green economic development, which realizes the sustainable development of society with the least energy consumption, the lowest pollution discharge and the minimum environmental damage. Enterprises, as the main body of economic development, play an important role in the process of developing low carbon economy. It is not only the main consumer of energy, but also the main emitters of greenhouse gases. Therefore, it is very important to carry on the objective and comprehensive research on the carbon performance of enterprises, and make a correct evaluation of the performance of enterprises in the process of developing low carbon economy.This paper establishes a carbon performance index evaluation system based on the Balanced Score Card evaluation method. This method covers the greenhouse and pollution gases emissions situation of high pollution, high energy consuming industries and enterprises. The carbon performance index evaluation system has a full consideration of the company’s financial indicators and non-financial indicators, and selects ten enterprises from electric power industry for 2014 years who have the more complete disclosure of social responsibility report about carbon information as samples.Then, en sample companies were sorted making use of the carbon performance index evaluation system. At last, this paper will make a comprehensive evaluation about the result. When collecting the data I find that the disclosure on the carbon information of each enterprise is inconsistent, resulting in the lack of comparability between enterprises. The findings of analysis and evaluation indicate that the carbon performance’s overall level of electric power enterprise in our country need to be improved further. Besides financial indicators will have an important impact on the outcome of the carbon performance evaluation. Therefore, enterprises should strengthen the importance of non-financial indicators when realizing the purpose of the profit at the same time.