Construction of Enterprise Carbon Performance Evaluation Indicator System Based on the "3E" TriangleModel under the "Dual Carbon" Goal
徐丽萍 XU Li-ping;简欣媛JIAN Xin-yuan
(东北石油大学计划财务处,大庆163318)
(Planning and Finance Department of Northeast Petroleum University,Daqing 163318, China)
摘要:以“双碳”目标为背景,构建一套符合中国国情的“3E”三角模型的企业碳绩效评价指标体系,该体系能够对企业的碳绩效实施情况真实性进行检验,判断企业是否存在“刷绿”嫌疑。以乙企业为研究对象,对乙企业碳绩效实施真实性进行检验和评价。实证结果表明:Z企业存在“刷绿”嫌疑。构建碳绩效评价指标体系能够更好应用于企业实践中,为以后企业碳绩效评价提供借鉴意义。
Abstract Taking the "dual carbon" goal as the background, a set of enterprise carbon performance evaluation index system based onhe "3E" triangle model that conforms to China's national conditions is constructed. This system can test the authenticity of the carbonperformance implementation of enterprises and deternine whether there is suspicion of "brushing green" in the enterprise.Test and evaluateThe authenticity of carbon performance implementation in Z Company is tested and evaluated. The empirical results indicate that ZCompany is suspected of "brushing green". Building a carbon performance evaluation index system can be better applied in enterprisepractice, providing reference significance for future carbon performance evaluation of enterprises
关键词:“双碳”目标;“3E”三角模型;碳绩效评价
Key words: "dual carbon" goals; the “3E”triangular model; carbon performance evaluation
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