Construction And Application Of Carbon Performance Evaluation System For Thermal Power Enterprises Based On Carbon Resource Value Stream

Since the 20 th century,with the rapid development of the world economy,the problem of high energy consumption and high pollution by industrial enterprises has become increasingly serious,long-term high-carbon development has brought heavy negative impact on human civilization.Resource shortage and environmental pollution have become constraints limiting China’s sustainable economic development.In September 2020,President Xi Jinping,on behalf of the Chinese government,proposed at the 75 th session of the UN General Assembly the goal of achieving carbon peak by 2030 and carbon neutrality by 2060.It is imperative to speed up the low-carbon transformation of enterprises,promote the establishment of a long-term mechanism for energy conservation and emission reduction,and achieve high-quality development.Therefore,it is necessary to build a set of standard carbon performance evaluation system.As the industry with the highest carbon dioxide emission,thermal power enterprises should assume the responsibility in the action of carbon reduction and decarbonization.Therefore,this paper will build a carbon performance evaluation system suitable for thermal power enterprises.This paper is based on sustainable development,circular economy,stakeholders,carbon accounting,resource base and shared value theory.Firstly,this paper attempted to refer to the resource value flow analysis method,from the perspective of carbon resource value stream,with three subsystems of carbon input,carbon cycle and carbon output as the framework,combined with the production characteristics of thermal power enterprises,to build a set of carbon performance comprehensive index evaluation system suitable for thermal power enterprises.Entropy Weight method is used to determine the index weight,and TOPSIS method is used to calculate the carbon performance value.Secondly,this paper selected representative thermal power enterprises in China---Enterprise A as the research case,collected its 2017-2021 data and putted it into the constructed evaluation system,and calculated carbon performance scores of three dimensions and comprehensive carbon performance scores.The analysis results are as follows: Enterprise A’s carbon performance evaluation value is low and its carbon performance is poor.In recent 5 years,the carbon performance of enterprise A fluctuates greatly and lacks stability.Although the overall trend is good,there are still problems such as insufficient control of resource cost,obvious loss of resource cost,declining resource utilization rate,poor performance of waste emission control,immature carbon emission reduction ability,and lack of balance in coordinated development of the three dimensions.Finally,through the grey correlation analysis,it is found that the carbon performance of enterprise A can drive its financial performance,indicating that environment and economy can develop in tandem,and carbon emission reduction activities are one of the channels to create economic benefits,which is in line with the nature of corporate interests,which increases the motivation for the management to continuously improve the carbon performance.Through research,this paper believes that thermal power enterprises still need to continuously improve their carbon performance.According to the system theory,the realization of the “double carbon” goal requires the participation of multiple subjects,collaborative governance,and the formation of co-governance force.Therefore,this paper puts forward some suggestions from the enterprise level,such as updating thermal power generation equipment,controlling coal cost and increasing R&D investment.From the industry level,the paper puts forward suggestions such as shutting down small thermal power units,planting trees and increasing the number of carbon accounting management positions.From the level of government and society,suggestions are put forward to build a unified carbon performance evaluation system,hire a third party institution to conduct carbon audit on key polluters,and encourage people’s supervision.Under the background of low-carbon economy,the research in this paper can enrich the research of carbon performance evaluation system on the one hand,and provide direction for thermal power enterprises to improve carbon performance and practical guidance for the country to achieve the goal of “double carbon”.