Construction And Application Of Carbon Performance Evaluation System For Non-ferrous Metal Enterprises

The problem of carbon emissions is the culprit of the greenhouse effect,which has become a real challenge that global economic and social development must face,and the implementation of low-carbon emission reduction is a common obligation of all countries in the world.For China,the rapid development of the economy has brought carbon dioxide and other greenhouse gas ultra-high emissions and other problems,and even caused ecological environment damage,energy shortage,extreme weather and other negative impacts,for this reason,China in 2020 proposed the dual carbon goal,and non-ferrous metals and other high pollution and high emissions industry is included in the key lowcarbon emission reduction management unit,non-ferrous metals industry association proposed to strive to achieve the carbon peak of the non-ferrous metal industry in 2025,so the low-carbon emission reduction task of non-ferrous metal enterprises is more arduous.In the information age,the low-carbon emission reduction of enterprises is not only a matter for the enterprise itself,it is related to the interests of a wide range of stakeholders,and the information disclosure related to the low-carbon emission reduction of the enterprise will help stakeholders analyze their low-carbon emission reduction and reduce information asymmetry,so that stakeholders can make more accurate judgments on the enterprise,thereby improving the efficiency of decision-making and having an important impact on the enterprise.Different stakeholders have different demands for carbon emission reduction of enterprises,and there are differences in the carbon performance information required,so it is necessary to distinguish and meet the carbon information needs of enterprises of different stakeholders,so it is imperative to build a carbon performance evaluation system based on the perspective of stakeholders.This paper summarizes the definition of the concept of carbon performance and influencing,enterprise carbon performance evaluation and corporate carbon emission reduction stakeholders,and seeks ideas and methods for constructing a carbon performance evaluation system for non-ferrous metal enterprises.The author believes that in the context of low carbon,the development of enterprises is affected by various stakeholders,and the different needs of various stakeholders for enterprise carbon performance information should be fully considered,and targeted carbon performance evaluation indicators should be constructed.Based on the analysis of the current situation and existing problems of lowcarbon development and carbon performance evaluation of non-ferrous metal enterprises,this paper puts forward the necessity of constructing a carbon performance evaluation system based on the perspective of stakeholders,and analyzes in detail the needs of various stakeholders for enterprise carbon performance information.Then,the objectives and principles of enterprise carbon performance evaluation system design are established,and a carbon performance evaluation index framework is constructed based on the core content of stakeholders’ carbon performance information needs,which includes five dimensions:carbon emission,pollutant emissions,resource utilization,emission reduction measures and results,and emission reduction technology and product research and development.Finally,the constructed carbon performance evaluation system of non-ferrous metal industry is applied to the case enterprise B,and the entropy value method is used to determine the index weight,and then the carbon performance of enterprise B from 2018 to2021 is evaluated by combining the TOPSIS method,and the carbon performance evaluation results are analyzed from the perspective of stakeholders.The carbon performance evaluation system can meet the different needs of stakeholders for corporate carbon performance information and provide a more targeted reference for them to make relevant decisions.Finally,countermeasures and suggestions to improve low-carbon emission reduction are put forward from the level of various stakeholders of enterprise carbon emission reduction,so as to jointly promote the low-carbon emission reduction work of enterprises and improve the low-carbon emission reduction effect of enterprises.This paper provides a reference for the construction of carbon performance evaluation system for non-ferrous metal enterprises,and enriches the relevant research on enterprise carbon performance evaluation.At the same time,the application of the carbon performance evaluation system in enterprise B provides inspiration for improving its carbon performance,and has reference significance for other non-ferrous metal enterprises.Moreover,different from previous studies,this paper studies the corporate carbon performance evaluation system based on the stakeholder perspective,highlights the characteristics of enterprise carbon performance evaluation can provide targeted carbon performance information for different stakeholders,and the application of the evaluation system can improve the access and utilization of corporate carbon information by stakeholders,improve the accuracy of their decision-making,so as to promote the lowcarbon development of enterprises,synergistically promote the achievement of low-carbon goals of enterprises,and promote the sustainable development of enterprises.