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《工程管理前沿(英文)》 >> 2022年 第9卷 第2期 doi: 10.1007/s42524-020-0143-z

Carbon performance evaluation model from the perspective of circular economy—The case of Chinese thermal power enterprise

. School of Business, Central South University, Changsha 410083, China; Collaborative Innovation Center of Resource-Conserving and Environment-Friendly Society and Ecological Civilization, Central South University, Changsha 410083, China.. School of Business, Central South University, Changsha 410083, China.. Collaborative Innovation Center of Resource-Conserving and Environment-Friendly Society and Ecological Civilization, Central South University, Changsha 410083, China

收稿日期 :2020-09-29 录用日期 : 2020-11-02 发布日期 :2020-11-02

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摘要

Carbon emission reduction is the only way to alleviate environmental problems, such as global warming. Effective evaluation of carbon performance can help enterprises to carry out energy saving and emission reduction activities to a certain extent and promote sustainable development. This paper constructs a carbon performance evaluation index system that includes the four dimensions of carbon resource (energy) input, cycle, output, and carbon management by incorporating the principles of circular economy and the theory of resource value circulation from the perspective of the flow trajectory of carbon-containing resources in the circulation of enterprises combined with the production characteristics of thermoelectric enterprises. Subsequently, combined with the case study, this paper discusses the scientific and practical nature of the system and provides another way of thinking for carbon performance evaluation of micro-enterprises in other industries. This paper expands the application boundary of matter–element model and supplements the literature of carbon performance, which has certain theoretical and practical significance.

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