Research On Carbon Performance Evaluation Of Cement Enterprises With The Method Of Improved DEA

In recent years,countries all over the world are participating in carbon emission reduction with great enthusiasm.Climate warming caused by carbon emission will not only increase the probability of extreme weather events,but also result in some irreversible changes such as sea level rise and other issues,which will restrict and even threaten the survival and development of human beings.In response to this,China has also made a major strategic decision to achieve carbon peaking by 2030 and carbon neutrality by 2060.According to statistics,in 2021,among all industries in China,the total carbon emission of the building materials industry are second only to the electricity and steel industries,and belong to the key energy-saving and carbon-reducing fields proposed by the state.As a key area of carbon emissions in the building materials industry,the cement industry is an industry focused on both environmental protection compliance emissions and energy consumption,and carbon peaks.Its carbon emissions account for about 70% of the total emissions of the building materials industry.Under the environment of strengthening environmental governance and promoting consumption reduction and carbon reduction,enterprises need to continuously meet the requirements of energy conservation,emission reduction and carbon reduction.Therefore,the research on carbon emission reduction of micro-decision-making unit enterprises in the cement industry is of great research significance for accelerating the process of realizing the overall carbon emission reduction of the cement industry and my country’s dual carbon goals.For cement enterprises,as a profit-making organization,the daily production and operation of the enterprise should not be ignored when conducting research on carbon emission reduction.After sorting out the relevant literature on carbon performance,carbon performance is defined as the efficiency of the company’s carbon-related activities,including the efficiency of carbon production activities and carbon governance activities.This can not only reflect the company’s carbon emissions,but also internalize the company’s external Environmental costs,so as to provide comprehensive and scientific decision-making support for carbon emission reduction of enterprises.First of all,the current situation of carbon performance evaluation of cement enterprises is analyzed from the basic situation of energy saving and carbon reduction in cement enterprises and the problems existing in carbon performance evaluation.It is found that the cement industry still has great pressure and potential for energy saving and carbon reduction,and the current cement enterprises The carbon performance evaluation system in the paper has the problems of decoupling carbon emissions and financial performance indicators,the indicator system fails to reflect the characteristics of cement enterprises,and the weight assignment of each indicator is too subjective.It also illustrates the necessity of adopting an improved DEA method to address these problems.Secondly,construct the carbon performance evaluation system of cement enterprises from the general steps of the comprehensive evaluation system of the DEA model system: the first step,select the A-share listed companies in the cement industry as the evaluation decision-making unit from the perspective of isomorphism;the second step,through qualitative analysis,Combined with the actual carbon flow path of cement enterprises,from the perspective of measuring the efficiency of input and output,select evaluation indicators to construct a carbon performance evaluation index system in line with the characteristics of cement enterprises;the third step,specifically introduces the cross-efficiency of introducing information entropy selected in this paper Improve the DEA model.Finally,considering that Company H is the leading enterprise in my country’s cement industry that has adopted the most diverse types of carbon emission reduction projects and has been rated as the largest number of carbon emission reduction demonstration projects for cement enterprises,this paper selects Company H as a case company that adopts all carbon emission reduction projects.The proposed evaluation system is used for carbon performance evaluation research.By using the cross-efficiency improvement DEA method that introduces information entropy,for A-share listed companies in the cement industry that have substantially disclosed carbon information,including Company H,the weights of various indicators are calculated and the final efficiency score is obtained.The results show that compared with other enterprises in the cement industry,the carbon performance of the case enterprises is higher,mainly due to their higher energy cost efficiency,and the carbon governance activities adopted are more in line with the current government policy orientation.On the one hand,this is in line with the actual policy requirements for the cement industry to reduce carbon emissions by raising energy-saving standards,such as the "Several Opinions on Strict Energy Efficiency Constraints to Promote Energy Conservation and Carbon Reduction in Key Areas" put forward by the state,and it also illustrates the improvement constructed in this paper.The cement enterprise carbon performance evaluation system of the DEA model can truly evaluate the efficiency of cement enterprises and carbon-related activities.On the other hand,this paper concludes that cement enterprises can formulate carbon emission reduction decisions in line with the government’s dual-carbon target policy,increase investment in energy improvement technologies to improve energy cost efficiency,improve carbon emission monitoring management systems,and improve carbon performance evaluation methods.