企业减碳经营目标的设定与管理策略——基于八家建筑央企ESG报告的分析  

The Setting and Management Strategy of Enterprises'Carbon Reduction Business Objectives:the Analysis of ESG Reports of Eight Central Construction Enterprises

作　　者：韩慧博[1] 张乐[1] Han Huibo;Zhang Le

机构地区：[1]对外经济贸易大学

出　　处：《管理会计研究》2025年第1期111-119,共9页MANAGEMENT ACCOUNTING STUDIES

摘　　要：“双碳”目标标志着中国将全面进入绿色低碳发展的新阶段。建筑业作为能源消耗和碳排放的重要领域,其碳减排策略具有一定的代表意义。管理会计应充分发挥管理控制功能,赋能企业碳减排管理体系。本文以八家建筑央企的ESG报告为案例资料,分析其在减碳经营目标设定与管理策略方面的经验与启示,提出碳减排管理体系应以减碳经营目标为导向,以组织架构、绿色科技创新、数字化融合、文化营造及全产业链减碳为支撑。The"double carbon target"marks that China will enter a new stage of green and low-carbon development.As an important field of energy consumption and carbon emission,the carbon emission reduction strategy of the construction industry has certain representative significance.Management accounting should give full play to the function of management control and empower the enterprise carbon emission reduction management system.This paper takes the ESG reports of eight central construction enterprises as case data,analyzes their experiences and inspirations in setting carbon reduction business goals and management strategies,and proposes that the carbon reduction management system should be guided by carbon reduction business goals,supported by organizational structure,green technology innovation,digital integration,cultural construction and carbon reduction of the whole industrial chain.

关 键 词：碳减排策略 减碳目标 ESG报告 

分 类 号：F275[经济管理—企业管理]