Research On China Shenhua’s Carbon Performance Evaluati On From The Perspective Of 3E

With the continuous development of economy,the greenhouse gas emissions caused by energy use are increasing,and the global temperature is rising,which not only brings pressure to the environment,but also challenges to human survival.Countries around the world have gradually realized the importance of reducing greenhouse gas emissions.In 2020,China clearly proposed the "double carbon" goal for the first time,and put forward requirements and prospects for the construction of ecological civilization at the 19 th National Congress of the Communist Party of China and the 20 th National Congress of the Communist Party of China.Under the pressure of environmental degradation and the guidance of emission reduction policies,low-carbon economy will become the main development model in the future.In this context,if coal enterprises want to achieve sustainable development,they must cater to low-carbon policies,transform production methods and optimize low-carbon management.This paper takes China Shenhua as the research object.Based on the theory of low carbon economy,sustainable development,stakeholder theory and corporate social responsibility theory,from the perspective of 3E,this paper constructs a carbon performance evaluation system and studies the carbon performance evaluation of enterprises.First of all,the paper analyzes the current situation of China Shenhua’s carbon performance evaluation,and further analyzes the problems and causes of carbon performance evaluation,based on the enterprise’s own business status and low carbon strategy.Secondly,it is proposed that it is necessary to construct the carbon performance evaluation system of China Shenhua from the perspective of 3E.Based on ISO14,031 environmental performance evaluation standard,GRI issued sustainability report guidelines,and Guidelines for the Preparation of Enterprise Environmental Reports,a carbon performance evaluation index system is constructed from three dimensions of carbon economic benefits,carbon energy consumption,and carbon environmental protection.On this basis,the entropy weight method is further used to determine the weight of each indicator from 2017 to 2021,and the comprehensive index method is used to calculate the comprehensive index of the indicator,so as to obtain the carbon performance evaluation results of the indicator enterprises.By analyzing the carbon performance evaluation results of China Shenhua,it is found that the carbon performance of China Shenhua has been rising in the past five years,and the low carbon management level has risen,but the fluctuation of carbon economic benefits shows that the low carbon development of enterprises is at the cost of sacrificing certain economic benefits.Finally,five countermeasures and suggestions are put forward to improve the carbon performance of Shenhua.This study provides some reference for the construction of carbon performance evaluation system of China Shenhua and other coal enterprises,and further enriches the case study of carbon performance evaluation.