Study On The Path And Effect Of Green Transformation Of Conch Cement Under The Background Of "Dual Carbon"

The rapid development of the world economy has resulted in the discharge of a large amount of industrial waste gas,wastewater and solid particulate matter,resulting in a series of environmental problems such as haze,global warming and water resources deterioration,posing a serious threat to the living environment of mankind.Countries are actively exploring a path of harmonious development that balances economic development with environmental protection.This measure points out the direction and sets the target for Chinese enterprises to achieve low-carbon green transformation in the future,realize sustainable development and promote ecological civilization construction.As the pillar industry of our country,the cement industry supports the development of all walks of life and is also a key pollution monitoring industry.Our country will,under the guidance of "double carbon" goal,accelerate the adjustment of economic development model,high carbon emission,high pollution cement industry to carry out the green and low carbon transformation imperative.Based on these problems,based on sustainable development theory,Porter hypothesis,environmental Kuznets curve theory and technological innovation theory,this paper selects Anhui Conch Cement Co.,Ltd.as the case study object.Based on Conch Cement’s annual report from 2012 to 2021,social responsibility report and relevant industry public data,To analyze the motivation,path and effect of green transformation of conch cement under double carbon background.Through the analysis,it is found that the green transformation strategy of conch cement is mainly driven by environmental regulation,green tax incentives,public opinion supervision and raw material cost fluctuation.The paper analyzes the green transformation path of Conch cement from four aspects: implementing environmental protection strategy,adjusting energy use structure,accelerating technological innovation and improving green reputation,and evaluates the implementation effect of Conch cement’s green transformation from two aspects: financial performance and non-financial performance.Through the implementation of green transformation,Conch Cement has upgraded the advanced low-carbon and energy-saving technology in the industry,the cost has been well controlled,and the green reputation has been significantly improved.Through the research,this paper concludes that the implementation of green transformation can have a positive effect on both financial performance and non-financial performance of enterprises.However,the positive impact on financial performance cannot be directly shown in the short term,and there is a certain lag,so the impact on non-financial performance is relatively significant.The study on the green transformation of conch cement will provide references for other enterprises in Chinese cement industry.