Research On Environmental Cost Management Of China National Petroleum Corporation Under The "Carbon Peaking And Carbon Neutrality" Goal

At this stage,China is striving to achieve the “dual carbon” goals,namely,“carbon peak” and “carbon neutral”.The “dual carbon” goal is designated by China to achieve a community with a shared future for mankind and promote sustainable economic and social development in China.It is also an important part of the work of the State Council government.In order to achieve “carbon peak” by 2030 and “carbon neutral” by 2060,all industries need to make efforts to achieve this goal.The green and low-carbon transformation of the energy system is the key to achieving the “dual carbon” goal.For enterprises,the reason why environmental cost management is important is that cost management is very important for enterprises to achieve economic benefits,and cost management includes the content of environmental cost management,which is also reflected in all aspects of enterprise production and operation activities.Effective implementation of environmental cost management can reduce carbon emissions,protect the ecological environment,establish a good corporate image,enhance industry competitiveness,and achieve coordinated development of economic and environmental benefits for enterprises.For the country,the effective implementation of enterprises will promote the early realization of the“dual carbon” goal in China.This paper analyzes the environmental cost management of CNPC with case study method.First of all,the “Double carbon” target,environmental costs and environmental cost management of the relevant domestic and foreign literature,and related theories to provide a theoretical basis.Data and information sources are social responsibility reports,annual financial statements and Environmental Protection Bulletins published on CNPC’s official website in recent years.The data and information of environmental cost in China Petroleum during the past5 years were statistically processed by using the quantitative method.In the implementation of environmental cost management,this paper analyzes the status quo of environmental prevention cost management,environmental maintenance cost management and environmental loss cost management of CNPC.Finally,it provides some practical experience for environmental cost management of petrochemical enterprises by analyzing the implementation effect of environmental cost management in China,it provides reference for our country’s high carbon emission enterprises to realize green transition and sustainable development by implementing environmental cost management under the target of“Double carbon”.