Research On Environmental Performance Evaluation Of CATL Under Double Carbon Global

With China’s high-quality development,environmental issues are becoming increasingly complex and serious.According to the survey,China has become the largest emitter of carbon dioxide.Therefore,it is imperative to accelerate the transformation of the energy structure,adjust the industrial structure,and build a green low-carbon cycle development of the industrial system.Sep.22,2020,at the 75th session of the United Nations General Assembly,General Secretary Xi Jinping first proposed the goal of achieving "carbon peak" by 2030 and "carbon neutrality" by 2060,and comprehensively promoted the transformation of economic structure into green.In this process,in addition to strengthening management by government departments,enterprises also need to improve environmental awareness and integrate environmental factors into their performance for comprehensive analysis and evaluation according to their own development.Therefore,to vigorously promote new energy power battery enterprises to pay attention to environmental performance,to achieve low carbon emission reduction in the automobile industry is an important link to achieve the double carbon goal.CATL is one of the earliest power battery manufacturers with international competitiveness,which is forward-looking and representative.Therefore,this paper takes CATL as the research object.This paper firstly provides a strong support for the study of corporate environmental performance evaluation by starting from the theories related to dual carbon goal and environmental performance.Secondly,in the context of the general environment of new energy power battery companies,the current situation of low carbon development,environmental performance management and environmental performance evaluation of CATL are specifically analyzed and its problems are indicated.Then,according to the production characteristics of CATL itself,the BSC was introduced to innovate the indicators on environmental financial dimension,environmental stakeholder dimension,environmental internal process dimension,and environmental innovation and growth dimension,to construct the environmental performance evaluation index system of CATL and combine it with the actual situation of the enterprise for comprehensive scoring.The comprehensive score of the environmental performance evaluation of CATL shows that the overall level of environmental management of CATL is good,but still needs to be improved and perfected,mainly in the following aspects:Inadequate total investment in environmental protection and inappropriate choice of environmental performance indicator system in the environmental financial dimension;Insufficient awareness of environmental protection information disclosure in the environmental stakeholder dimension;Lack of clarity in categorizing data in terms of the internal process dimensions of the environment;In terms of environmental innovation and growth dimensions,environmental honors and patents are not disclosed in detail,and the environmental management system needs further improvement.Finally,the research of this paper is organized to urge the government and enterprises to identify the existing problems and make relevant improvement suggestions in environmental management in a timely manner.