摘要
温室气体的排放是全球变暖的主要原因,有效减少二氧化碳的排放是企业应当承担的社会责任,企业如何有效进行碳管理的同时提高企业的经济效益是企业最为关注的话题。文章基于企业社会责任论,以ZL集团碳管理为例,探讨了碳管理的流程,并对碳管理存在的问题进行对策分析,以期对企业未来碳管理有所帮助。
The main cause of global warming is greenhouse gas emissions,to reduce carbon dioxide emissions is the social responsibility of enterprises.How to effectively manage the carbon and at the same time improve the economic efficiency is what the enterprises care for.This article,based on the theory of corporate social responsibility,with ZL group carbon management as an example,discusses the process of carbon management,and analyzes the problems of the carbon management.Some countermeasures are gi-ven for the future carbon management.
作者
闫丽珍
YAN Lizhen(School of Accounting, Lanzhou University of Finance and Economics, Lanzhou 730030)
出处
《常州工学院学报》
2020年第2期59-62,共4页
Journal of Changzhou Institute of Technology
关键词
碳管理
社会责任
信息披露
carbon management
social responsibility
information disclosure
