Research On Design And Application Of Enterprise Carbon Budget

The Chinese government made a list of indexes of conserving energy and reducing emission in the 13th Five-year Plan.For enterprises themselves,as the main body of carbon dioxide emissions,are under huge pressure.Nowadays,in the fields of theory,either in practice,a set of carbon emission reduction management tools of enterprise level was in lack,which could help enterprises implement the duty of carbon emission reduction.Iron and steel industry,as a pillar industry of the national economy,is a typical industry of high energy consumption and high emission as well as a key industry in promoting the implementation of national level carbon emission reduction targets.On the basis of green management perspective,a carbon budget consists of decrement emission reduction,structural emission reduction and technical emission reduction is designed based on the production process of iron and steel industry,which will encourage iron and steel enterprises to adjust energy structure,improve the development and application of low-carbon technologies for completing the task of energy-saving emission reduction and improving the competitiveness of iron and steel enterprises.This article was written on the basis of "Requirements of the greenhouse gas emission accounting and reporting-Part 5:Iron and steel production enterprise",and designed a carbon emission abatement case based on the statistics of BG company's production process including decrement emission reduction,structural emission reduction and technical emission reduction.Fuethermore,a carbon budget was designed from carbon emission activities;carbon emission abatemrnt activities and carbon emission trading activities.Besides,a performance evaluation system of carbon emission reduction was designed from three different parts,including effectiveness,economy and efficiency.This article discovers that(1)through the case of BG company,the paper presents the design and application effect of carbon budge,which can help enterprises to evaluate the cost and benefit of carbon emission reduction,so as to enhance the sustainability of carbon emission reduction;(2)the carbon emission reduction performance evaluation index can be used to evaluate the effectiveness,efficiency and economy of carbon emission reduction.The enterprises' carbon budget and performance evaluation index system of carbon emission reduction is expected to be spreaded.The thoughts,concepts and principles of management emission reduction can be used in other types of high emission enterprises,supporting the development of green low-carbon transformation route and helping enterprises to achieve the goal of reducing carbon emissions.