低碳经济时代下的企业碳管理流程构建

摘要

国内碳交易试点成立，明确划定排控企业，面对严峻的经济和社会压力，众多企业意识到解决“碳问题”的根本途径是在了解自身碳排放源的基础上通过低碳技术或者调整企业运营、政策等来实施碳减排。为了深入研究和解决企业碳管理，拟从碳盘查、碳管理成本控制、碳管理决策以及碳信息披露4个方面构建企业碳管理流程体系，并针对企业碳管理流程体系进行实用性的探讨，提出可行的建议策略，为后续的研究提供参考。%Recently China initiated the domestic carbon trading pilot schemes,restricting the carbon emission limit for cer-tain enterprises.Facing severe pressure in economy and social,many enterprises have realized that the fundamental way to solve the carbon reduction problem is to adjust their business operations and policies or implement low -carbon technologies based on their carbon emission sources.In order to study and find out how to manage enterprise carbon emission,this paper intends to build enterprise carbon management process system from four aspects:carbon inventory development,carbon management cost control,carbon management decision -making and carbon information disclosure.In order to explore the practicality of applying such corporate carbon management process system,the paper provides feasible suggestions and a reference for future research.