| At present,global warming caused by the emission of carbon dioxide and other greenhouse gases is seriously threatening the survival and sustainable development of mankind.In order to actively cope with climate change,China put forward the goals of "carbon peaking" in 2030 and "carbon neutrality" in 2060 in September 2020(hereinafter referred to as "carbon peaking and carbon neutrality"),and the carbon emission trading market is an important tool to practice "carbon peaking and carbon neutrality".The electric power enterprise has been included in the first batch of trading subjects in the national carbon trading market due to its high carbon emission characteristics.At the Party’s 20 th National Congress,the report emphasized again: "Actively and steadily promote carbon peak carbon neutrality,overall planning for hydropower development and ecological protection,improve the statistical accounting system of carbon emissions,and improve the market trading system of carbon emission rights." Therefore,the evaluation of electric power enterprise environmental performance based on the background of carbon trading is the concrete embodiment of fully and accurately understanding and implementing the spirit of the 20 th Congress of the Party,and has very important and urgent practical significance to speed up the adjustment of energy structure of our country and realize high quality development of electric power enterprise.On the basis of reading and sorting out relevant domestic and foreign studies on the impact of carbon trading on environmental performance,this paper finds that domestic and foreign scholars mainly focus on industries or regions as research objects,and the study on micro enterprises is not enough.This paper selects Data Envelopment Analysis(DEA)to evaluate and analyze Huaneng Power International,Inc.’s environmental performance,so as to explore the environmental performance and management characteristics of individual enterprises in the face of carbon trading.First of all,this paper introduces the concepts related to carbon trading,sorts out some important carbon trading development policies,and analyzes the status quo of the power industry under the background of carbon trading.Secondly,according to the international standard of environmental performance evaluation,fully consider the operation characteristics of electric power enterprises,and build a set of appropriate evaluation index system.Thirdly,it evaluates Huaneng Power International,Inc.’s environmental performance from static and dynamic aspects by case analysis,and then expounds its environmental management strategies and implementation effects.Finally,this paper draws the conclusion and puts forward the corresponding countermeasures and suggestions.The research findings of this paper are as follows:(1)According to the DEA model,the results show that the overall technical efficiency of enterprises has increased since participating in carbon trading,and the total factor productivity is 1.149,indicating that the environmental protection input and output efficiency has steadily improved and the environmental performance has improved in the five years from 2017 to 2021;(2)After participating in carbon trading,enterprise should focus on developing clean energy,adhere to green patent innovation,set up three-level carbon emission management system,and make environmental management more professional;(3)The environmental management strategy leads to the increase of enterprise expenses in the current period,so the net profit and loss is negative and the financial performance is reduced. |