Research On Carbon Asset Management Of A Petrochemical Enterprise

The abnormal climate change caused by excessive emission of greenhouse gases has become the most extensive and far-reaching environmental problem in today's society.In order to combat climate change,developing low-carbon economy is an inevitable requirement for the sustainable development of mankind.The signing of various agreements such as The United Nations Framework Convention on Climate Change,Kyoto Protocol and The Paris Agreement reflects the steadfast determination of all countries to tackle climate change.It is in this context that the carbon trading market emerges.With the development of carbon trading market,the right of carbon emission has become a scarce resource,and it becomes a new asset,namely,carbon asset,due to its commodity attribute.In the face of increasingly strict carbon emission control,how to manage carbon assets and avoid carbon risks has become an opportunity and challenge for high-emission enterprises.Based on such background,with A Petrochemical Enterprise as the research object,the paper tries to build a carbon asset management framework,and provides theoretical guidance for mitigating carbon risks and improving carbon performance.The main research contents of the paper are as follows: firstly,the necessity and importance of carbon asset management for high-emission enterprises are clarified by tracing the development process of carbon trading market.Secondly,the concepts of carbon assets and carbon assets management are defined.Thirdly,based on the analysis about the current situation of A Petrochemical Enterprise carbon asset management,the existing problems and causes are pointed out,and then a carbon asset management framework consisting of carbon quota budget management,carbon quota trading management and carbon quota performance management is constructed.Fourthly,in order to further optimize the carbon asset management of A Petrochemical Enterprise,suggestions such as strengthening the awareness of enterprise managers on carbon asset management and establishing carbon asset management departments are proposed.Based on the above research,the following conclusions are reached:firstly,carbon asset management is the process of maintaining and increasing the value of carbon assets by planning and trading carbon assets.Secondly,according to the characteristics of carbon assets,a carbon asset management framework with carbon quota budget management,carbon quota trading management and carbon quota performance management as the core contents is constructed and applied to A Petrochemical Enterprise.As seen from the calculation result,the unit carbon quota yield of A Petrochemical Enterprise increases by17.63%.Thus,it is proved the carbon asset management framework are rational and feasible.The research provides a reference for carbon asset management of other industries.