Decomposition And Application Of Carbon Performance Value Drivers

Under the background of low carbon,all countries in the world are faced with the double test of low carbon emission reduction and economic development.And promote the development of building green low carbon cycle system,to achieve high quality development,is an important part of the "difference plan" in China,based on this background,the scholars focus on energy conservation and emissions reduction set evaluation standard,establish carbon performance indicators,but value drivers for carbon performance study is less,therefore,to dig deeper into carbon performance value driving factors is necessary.In this paper,on the basis of domestic and foreign theories such as carbon performance,Du Pont analysis and balanced scorecard,and on the basis of ecological efficiency,carbon emissions are integrated into Du Pont analysis,and the carbon emission efficiency index(EC)is created to comprehensively reflect the energy conservation and emission reduction situation of enterprises.And with the aid of the balanced scorecard(BSC)principle and scholars both at home and abroad to expand its research,set it to a low carbon economy dimension,stakeholders dimension,internal operational dimension,low carbon potential dimension,separating efficiency of carbon emissions are the core index,namely,net income and carbon emissions decomposition in four dimensions,carbon performance value drivers decomposition system is established.Taking Huaneng International as the research object,combined with its relevant data from 2016 to 2019,the decomposition system of driving factors of carbon performance value is applied to Huaneng International.Through the decomposition system of carbon performance value drivers,the main value drivers in each dimension are identified,based on which the current situation of the enterprise is judged,and suggestions are put forward for the application.The application results show that enterprises should establish the decomposition system of driving factors of carbon emission efficiency value.Secondly,the main value drivers and core value drivers should be identified.In the dimension of low carbon economy,the main value drivers of Huaneng International's carbon performance are electricity sales and fuel cost;in the dimension of stakeholders,the main drivers are suppliers and customers;in the dimension of internal operation,innovation,daily operation and carbon emission management.In the dimension of low carbon potential,employees' post structure and scientific research capability are the main factors,while the core value driving factors affecting the carbon emission efficiency of enterprises are scientific research capability.Then we should design different promotion strategies and efforts according to the main value drivers of each dimension decomposition.The main contribution of this paper is to combine the related theories of Du Pont analysis and ecological efficiency,quantify the environmental impact index into carbon emissions,integrate the carbon emissions into the Du Pont analysis system,establish the carbon emission efficiency index system,and provide some theoretical reference for the study of carbon performance.Followed by combining with the principle of the balanced scorecard(BSC)and carbon efficiency index,set the balanced scorecard dimensions to a low-carbon economy,stakeholders,internal operations,low carbon potential in four dimensions,the carbon performance index system of the core index decomposition in four dimensions,and integrating theory with practice,it extends the application range of value drivers.