Although the growth rate of the world’s total carbon emissions has slowed in the past five years,the world’s carbon dioxide emissions have not yet reached a critical peak,indicating that the future climate change problem is still serious,and climate change is likely to cause a devastating impact on the atmosphere on which people depend for survival.To perform well in the climate change problem state responsibility,promote the development of China’s ecological civilization construction leading economic quality,General Secretary Xi Jinping pointed out that carbon dioxide emissions to 2030 years ago reached the highest peak,making every effort to be carbon neutral by mid-century,indicates that our country face the issue of climate change to achieve the "double carbon".To achieve carbon neutrality,the most urgent need is undoubtedly to adjust the energy structure and promote energy decarbonization.In the past decades,China’s economy has been booming and its demand for energy has continued to rise.However,the energy structure with fossil fuels as the main energy is still the current situation in China,and large-scale consumption and utilization of fossil fuels have led to rising carbon emissions.Reducing fossil fuel consumption and industrial carbon emissions;At the same time,it has become a social consensus to vigorously develop clean energy and build a low-carbon industry.It has become a research boom to pay attention to the carbon performance of energy enterprises,especially those in the chemical industry such as petroleum and coal.Comprehensive carbon energy saving and emission reduction work within an enterprise is a key force to develop low-carbon economy.Therefore,it is undoubtedly necessary to measure the green production,operation and low-carbon management level within an enterprise through corresponding technical monitoring means and management accounting tools.Throughout the whole paper,this paper mainly studies how CNPC responds to the call to strengthen the evaluation of carbon performance under the background of "dual carbon" goal,and timely adjusts the corporate strategy according to the evaluation results.In order to achieve this goal,an objective and effective carbon performance evaluation index system is the cornerstone.In view of the fact that CNPC does not have an appropriate carbon performance evaluation index system at present,this paper,starting from the background of "double carbon" goal,uses literature induction method,case study method,entropy method and comprehensive index method to calculate the method;From the perspective of "3E" dimensions of energy,environment and economy,carbon performance indicators are selected to construct the carbon performance evaluation index system of CNPC.After establishing the carbon performance evaluation index system,this paper extracted the corresponding index data from petrochina’s annual report,social responsibility report and environmental,social and governance report,and substituted them into the carbon performance calculation model to evaluate the enterprise’s carbon performance.Through the comprehensive analysis of the carbon performance of CNPC,this paper objectively understands the carbon performance of CNPC,and probes into the progress,achievement and deficiency of coordinated development of CNPC in energy,environment and economy.Some reasonable suggestions for carbon emission reduction and carbon offset of CNPC during the "14th Five-Year Plan" are put forward.On the one hand,the carbon performance evaluation index system and carbon performance calculation model constructed in this paper provide some reference significance for the construction of carbon performance evaluation system of other petroleum enterprises.On the other hand,I sincerely hope that this paper can provide a little help for the success of China’s carbon neutrality cause. |