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Research On Environmental Performance Evaluation Of Datang International Under The Background Of "Dual Carbon" Goals

Posted on:2024-03-21Degree:MasterType:Thesis
Country:ChinaCandidate:J GaoFull Text:PDF
GTID:2531307112964829Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the background of the "dual carbon" goal,the power industry is changing the carbon energy power generation structure dominated by coal to a low-carbon energy power generation structure dominated by wind power,solar thermal,photovoltaic,and energy storage.At the same time,with the introduction of a large number of policy documents in China,higher requirements have been put forward for the environmental protection work of enterprises,and enterprises have also taken corresponding actions.Therefore,it is urgent for the power industry to improve the level of environmental performance evaluation,which is conducive to the objective evaluation of environmental management by enterprises and the objective evaluation of environmental protection and governance effects by the government.However,at present,there are few studies on the environmental performance of the power industry,and domestic relevant enterprises have not established a general environmental performance evaluation system.Nowadays,with Chinese increasing attention to environmental protection,individuals in the power industry with Datang International as a typical need to build a sound environmental performance evaluation system and improve their independent research and development capabilities to reduce the pressure on production,energy and environmental protection for their own development,and at the same time meet the overall requirements of the country to achieve the "dual carbon" goal.In order to try to solve the above problems,this paper first sorts out the relevant literature of the "dual carbon" goal and environmental performance,and conducts research and analysis based on sustainable development theory,performance management theory,stakeholder theory and principalagent theory.First of all,this paper introduces the overall overview of Datang International,which shows that there is currently no scientific,complete and feasible environmental performance evaluation system for enterprises.Secondly,to specifically analyze the impact of the dual carbon goals on environmental performance in the new era,this paper focuses on the ISO14031 environmental performance evaluation standard,GRI sustainable development report guidelines and WBSCD ecological efficiency indicators,which are widely used internationally,and combines the internal and external conditions of Datang International to build an environmental performance evaluation system for Datang International from four aspects: low-carbon production,production energy consumption,economic benefits and environmental management.Thirdly,based on the fiveyear data of Datang International and four other power enterprises from 2017 to 2021,the entropy method was used to obtain the specific weights of the 22 secondary indicators selected in the paper,the overall weight of each primary index,the comprehensive index from 2017 to 2021,and the comprehensive index of environmental performance in different dimensions.On this basis,a series of analysis and evaluation work was carried out,including the longitudinal comparison of Datang International’s environmental performance in the five years from 2017 to 2021 and the horizontal comparison with four other competitors in the same industry.Finally,through detailed analysis,it is found that Datang’s environmental performance assessment results have been improved to a certain extent in recent years,but there are still many shortcomings,and it is necessary to improve lowcarbon production,production energy consumption and economic benefits,and expand to provide targeted and scientific and appropriate specific suggestions for enterprises on how to improve their environmental performance and how relevant departments can achieve effective supervision.
Keywords/Search Tags:Dual carbon goals, Power industry, Environmental performance
PDF Full Text Request
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