| Since the beginning of the 21 st century,all countries in the world have attached great importance to climate change.In 2020,China put forward the environmental strategic goals of "achieving carbon peak by 2030" and "achieving carbon neutrality by 2060",which have been incorporated into the overall plan of building a green civilization.In 2021,China will launch online trading in the national carbon market,which is expected to promote the realization of the above environmental strategic goals on schedule.The development of the carbon emission trading market is in full swing,which brings great challenges to energy enterprises,but also brings new opportunities for development.The operation mode of traditional energy enterprises has been unable to meet the concept of green development under the current environmental situation,and enterprises need a low-carbon,efficient and clean energy development road.If energy enterprises want to achieve better development,they need to accelerate industrial reform,actively carry out technological innovation,promote enterprises to take the road of sustainable development,and complete the green transformation of enterprises.As an important part of green transformation,green technology innovation is the key field of attention of energy enterprises.As a leading coal energy enterprise in the industry,China Shenhua has been making continuous progress in green technology innovation since 2012.Based on Shenhua’s annual report from 2011 to 2021,social responsibility report,relevant data of Statistical Bureau and public data of relevant industries,this paper uses literature review method and case analysis method to analyze the effect of green technology innovation implemented by Shenhua under the background of carbon emission trading system from three aspects: environmental effect,financial effect and social effect.The following conclusions and enlightenments are drawn: first,because green technology innovation is a long-term process,enterprises should start from a strategic height when carrying out green technology innovation,so as to enable enterprises to better complete the road of green transformation;Second,enterprises should promote green technology innovation from capital input,output level and management system,so as to ensure good achievements in green technology innovation.Thirdly,enterprises’ green technology innovation will have a positive effect on the environmental effect,financial effect and social effect,but there will be a lag effect on the financial effect.Therefore,enterprises should conduct a comprehensive analysis of the financial indicators when evaluating the financial effect of green technology innovation,so as to provide the correct decision-making basis for the road of green transformation of enterprises. |