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A Case Study Of Carbon Asset Management In Z Power Generation Enterprises

Posted on:2022-09-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y YuanFull Text:PDF
GTID:2511306335467894Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous deterioration of the environment,all economic entities in today's world are paying more and more attention to the serious challenges brought by global warming,and all countries in the world have taken the initiative to undertake the responsibility of emission reduction.The international community has signed agreements such as the Kyoto Protocol and the Paris Agreement,demonstrating the determination of all countries to reduce carbon emissions.In 2005,the European Union established the carbon trading system,and since 2013,China has successively established seven pilot and two non-pilot carbon emission trading markets.The establishment of the carbon market makes the carbon emission right with the property of commodity become a new asset--carbon asset.In 2017,the "National Carbon Emission Trading Market Construction Plan(Power Generation Industry)" was published,indicating that the construction of the national carbon market was officially started,and the power industry was the first to participate in the trading.The establishment of a carbon market will bring enormous pressure to the companies involved in the trading market.Faced with increasingly stringent carbon emission control,enterprises face both opportunities and challenges.The challenge is that the emission control enterprises will increase the cost related to the implementation of the agreement,such as the cost of corporate carbon strategic planning and carbon asset management,but at the same time,the efficient management of carbon assets will also bring economic benefits to the enterprises.With the deepening of China's efforts to tackle climate change,Z power generation enterprises have actively responded to relevant policies,promoted the transformation of energy structure to green,low-carbon and efficient,continuously developed clean energy,improved the efficiency of energy conservation and emission reduction,and done a good job in carbon emission management.Firstly,based on the relevant policies and regulations of carbon trading,this paper integrates the existing research contents of carbon asset management into a specific framework,and tries to apply the framework to Z power generation enterprises.Secondly,this paper analyzes the development process of the carbon trading market and the situation of carbon trading,studies the status quo of carbon emissions in the power industry,summarizes the characteristics of carbon emissions in the past 18 years,and makes clear the necessity and importance of carbon asset management for high-emission enterprises.Thirdly,the framework of carbon emission data management,carbon asset budget management and carbon asset trading management was applied to Z power generation enterprise to analyze the current situation of carbon asset management,and the application results were compared and summarized.Finally,some suggestions on carbon asset management are put forward.Through the analysis of the application of carbon asset management framework in Z enterprise,it is expected to provide experience reference and theoretical support for enterprises to reduce the risk of carbon asset and improve the management level of carbon asset.
Keywords/Search Tags:Carbon asset management, Carbon quota, Carbon emissions, Carbon trading market
PDF Full Text Request
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