Carbon Performance Evaluation Based On Balanced Scorecard

In the context of low-carbon development,countries around the world are facing the dual test of energy conservation and emission reduction and simultaneous economic development.The construction of a new high-quality development model of green and low-carbon cycle is an important part of China’s 14 th five-year Plan,and the state has put forward higher requirements for the development of energy conservation and emission reduction,and formulated the corresponding assessment standards.However,the existing standards are based on the physical amount of carbon emissions as the assessment content,which is lack of comprehensiveness for enterprises.Based on this background,it is very important to build a scientific and practical carbon performance evaluation system.On the one hand,it can systematically evaluate the low-carbon performance level of enterprises,guide and control their low-carbon behavior,and more effectively balance the relationship between emission reduction and economic development,which is also of practical significance for the long-term sustainable development of enterprises.On the other hand,external stakeholders can understand the performance of enterprises in low carbon according to the scientific and practical carbon performance evaluation system,and can also use the carbon performance evaluation system to monitor the production and operation of enterprises.At present,the construction of a comprehensive corporate carbon performance evaluation system and indicators has become an urgent problem for scholars.The concept of ESG is a research hotspot in recent years,which advocates the introduction of environmental protection and social responsibility into the corporate value system,but few people combine it with carbon performance evaluation system.Therefore,this paper takes the concept of ESG as a starting point,and combines the balanced Scorecard with a low-carbon perspective to build a new carbon performance evaluation system.The research content of this paper is as follows: firstly,it combs the domestic and foreign literature review and related theoretical basis,and analyzes the enlightenment of ESG and balanced Scorecard to this paper.Secondly,based on the balanced scorecard,the carbon performance system is constructed,the dimensions and indicators are described,and the combination weighting method is adopted to determine the weight of each index.Finally,Huaneng International is taken as an example to test the feasibility of the system,and the data disclosed in its reports from 2019 to 2021 are applied to the carbon performance evaluation system to score the actual carbon performance of Huaneng International.and put forward targeted suggestions according to the problems found after scoring.The study found that the introduction of ESG concept helps to build a more comprehensive carbon performance evaluation system;it is feasible to build a carbon performance evaluation system based on balanced scorecard;Huaneng International’s total carbon performance score shows an upward trend from 2019 to 2021,with a minimum score of 74.97.the enterprise development situation is good,and the investment effect of early clean energy facilities and company clean operation is gradually prominent,which lays a good foundation for the stable development of the company.It is hoped that through the research on the carbon performance evaluation system based on balanced Scorecard,it can guide enterprises to pay attention to carbon performance and provide a new perspective for enterprise carbon performance evaluation.