Research On The Application Of Carbon Asset Management System Of H Power Company Based On PDCA Cycle

The issue of climate warming caused by excessive greenhouse gas emissions has received widespread attention from global economic players.General Secretary Xi Jinping solemnly pledged at the UN General Assembly that China will strive to achieve carbon peaking by 2030 and carbon neutrality by 2060.In order to achieve the double carbon target,China has taken a series of measures.2013 saw the successive establishment of seven pilot and two non-pilot carbon emission trading markets,and 2017 saw the promulgation of the National Carbon Emission Trading Market Construction Plan(Power Generation Industry),and 2021 saw the official launch of the national carbon trading market,with the first batch of 2,225 key emission units in the power generation industry being included in the management.This shows that the implementation of carbon emission reduction in the power industry is the key to achieving the double carbon goal in China.If electric power companies can realize the scarcity and value of carbon and manage it effectively as an asset,they can gain huge economic benefits from it.This thesis takes H Power Company as the research object,takes externality theory,property rights theory and sustainable development theory as the theoretical basis,takes PDCA cycle as the basic framework of carbon asset management system,and uses case study method to start this paper.Firstly,we analyze the problems and reasons of carbon asset management in H Power Company.Then,the PDCA cycle-based carbon asset management system was applied to H Power Company.In the Plan stage,a carbon asset management company is established,carbon targets are set,carbon risks are addressed,and carbon budgets are prepared;in the Do stage,carbon reduction technologies are improved,carbon reduction projects are developed,and carbon trading is participated;in the Check stage,carbon accounting and carbon disclosure are carried out;in the Act stage,the carbon asset management system is evaluated and improved before moving on to the next carbon asset management cycle.In the Check stage,carbon accounting and carbon disclosure are conducted;in the Act stage,the carbon asset management system is evaluated and improved before moving on to the next carbon asset management cycle.Finally,we propose safeguards for the application of carbon asset management system in H Power Company from three aspects:formulating carbon asset management system,improving carbon information sharing mechanism and enhancing carbon management capability of employees.The findings of this paper have certain implications for the application of carbon asset management system based on the PDCA cycle and how to carry out carbon asset management in related companies.