“双碳”目标下企业碳绩效评价研究  

Research on Carbon Performance Evaluation of Enterprises under the“Dual Carbon”Goal

作　　者：林松池[1] LIN Song-chi(Wenzhou Vocational and Technical College,Zhejiang,Wenzhou 325035)

机构地区：[1]温州职业技术学院,浙江.温州325035

出　　处：《江苏商论》2023年第8期91-93,共3页Jiangsu Commercial Forum

基　　金：2022年度浙江省社科联研究课题:“碳减排”目标下浙江企业碳绩效评价研究(2022B16);2021度温州市哲学社会科学规划课题:“碳中和、碳达峰”目标下企业碳绩效评价研究(21wsk048)的阶段性成果。

摘　　要：为构建绿色低碳循环发展经济模式,我国提出了“碳达峰、碳中和”目标。随着“双碳”时间节点公布,企业绩效评价体系中必然要增加对低碳因素的考查,企业的绩效评价也要进行相应的调整。从碳投入、碳产出、碳减排入手,考虑系统性、定性指标与定量指标相结合、可操作性、科学性等原则,构建出适合碳绩效评价的指标体系,进而实现经济与环境的双赢。In order to build a green and low Carbon cycle economic development model,China has put forward the goal of“carbon peaking,carbon neutrality”.With the announcement of the“dual carbon”timeline,it is inevitable to increase the examination of low-carbon factors in the performance evaluation system of enterprises,and corresponding adjustments should be made to the performance evaluation of enterprises.Starting from carbon input,carbon output,and carbon emission reduction,considering the principles of systematicity,combining qualitative and quantitative indicators,operability,and scientificity,a suitable indicator system for carbon performance evaluation is constructed to achieve a win-win situation between economy and environment.

关 键 词：碳绩效 绩效评价 “双碳”目标 

分 类 号：X324[环境科学与工程—环境工程]