Research On The Carbon Performance Evaluation System Of Coal Enterprises From The Perspective Of "De-capacity"

In the context of global warming,a“low-carbon economy”based on low energy consumption and low pollution has become a global hot spot.In China,coal is the main energy reserve and as the world's largest energy consumer,the high CO₂ emissions have seriously affected China's ability to sustain economic development.At the same time,coal companies,as large greenhouse gas emitters,must take the road of sustainable development,not only to improve their own economic benefits,but also to take the initiative to undertake relevant social responsibilities,and balance the relationship between their own economic development and environmental protection.At present,the low-carbon development model with“energy saving and emission reduction”as the core has become an important way for low-carbon development of coal enterprises.Carrying out a practical carbon performance evaluation for coal firms from the perspective of capacity reduction can comprehensively evaluate the effectiveness of capacity reduction measures for their low-carbon development,thereby improving the shortcomings.Therefore,it is of great significance to carry out practical carbon performance evaluation for coal enterprises.First of all,in the context of the policy of“de-capacity”reform,this article conducts an in-depth analysis of carbon performance issues in accordance with the characteristics of the coal industry.On the basis,based on the theory of sustainable development,stakeholder theory and circular economy and the theory of capacity reduction policy,combining the concepts of carbon performance and evaluation,from resource extraction,comprehensive utilization,technological innovation and internal management.From these dimensions,build a carbon performance evaluation index system for coal enterprises.Combining the profile of China Coal Energy Group and the practice of capacity reduction,relevant carbon performance indicators were designed,and a total of 12 indicators suitable for coal companies to conduct carbon performance evaluation were included in the evaluation model.The entropy weight method is chosen to give objective weight to each index,and the TOPSIS method determines the performance evaluation value.Finally,China Coal Energy Group Co.,Ltd.?hereinafter referred to as China Coal Energy?,a representative company in the Chinese coal industry,is selected for case analysis.In the case analysis,based on China Coal Energy's financial and non-financial data from 2013 to 2017,the company's carbon performance was evaluated.The results are as follows:1:2015-2017 mine water use rate and coal gangue utilization rate were both dramatically drop.2:China Coal Energy Group's R&D investment in 2017 has shrunk significantly,operating performance has been poor,the proportion of R&D funds has decreased by 27%compared with the previous period,and there is a lack of a strong sense of innovation in research and development.3:The total output value of unit energy consumption has dropped significantly.At RMB 78,800 per ton,the internal allocation of low-carbon energy by China Coal Group is seriously inefficient and internal management is insufficient.An in-depth analysis of the above results shows that although the policy of reducing production capacity has a positive impact on China Coal Energy's carbon performance,China Coal Energy still lacks in comprehensive utilization of resources,innovative research and development,and internal management.Based on the above issues,this article proposes further improvements from the following four aspects:?1?Promote cleaner coal production,from technology-driven,green development,and comprehensive improvement,to achieve clean and efficient utilization of coal throughout the industry chain.?2?Strengthen internal management of enterprises and focus on independent innovation.Specific measures include improving institutional mechanisms,building innovation platforms to strengthen the building of talent teams,enhancing R&D and innovation capabilities,further increasing investment in science and technology,and establishing a stable growth mechanism for science and technology investment.?3?Strengthen the comprehensive utilization of resources and improve the utilization efficiency of mine water resources and the utilization rate of coal gangue through comprehensive utilization of coal gangue such as power generation,filling of goafs,underground backfill mining,and production of profitable and waste building materials.?4?Improving the quality of coal supply,optimizing the product structure to achieve the purpose of improving quality by establishing a“quality first”awareness,strengthening the entire process of coal quality control,increasing coal quality management and inspection and assessment efforts,and vigorously promoting coal blending.