摘要
随着全球温室效应的加剧,各国都在采取积极的政策节能减排。力争2030年前实现碳达峰、2060年实现碳中和是党中央的重要战略决策,其影响重大且深远,对企业绩效产生的影响值得深入研究。本文以联想集团为案例,从财务绩效、环境绩效两个方面出发,分析碳排放政策对企业绩效的影响,研究发现:紧跟国家碳排放政策,联想将温室气体减排目标上升至联想集团关键绩效指标考核,重视使用可再生能源装置、重视产品生命周期末端管理等方式,减少碳排放量,并进行技术革新升级,使得联想集团资产负债率有下降趋势、净资产收益率小幅上升、存货的流动性增大、营运能力提高,环境绩效和财务绩效均得到改善。
With the intensification of the global greenhouse effect, countries are adopting active policies to save energy and reduce emissions. Striving to achieve carbon peak by 2030 and carbon neutrality by 2060 is an important strategic decision of the Party Central Committee, which has a significant and far-reaching impact, and the impact on corporate performance deserves indepth study. This paper takes Lenovo Group as a case study and analyzes the impact of carbon emission policy on enterprise performance from two aspects of financial performance and environmental performance. Research has found that, by closely following the national carbon emission policy, Lenovo has heightened the reduction targets for greenhouse gas emissions to a key performance indicator for the Lenovo Group. The company prioritizes the use of renewable energy devices and end-of-life product management in order to reduce carbon emissions. Additionally, through technological innovations and upgrades, Lenovo Group has seen a downward trend in its debt-to-asset ratio, a slight increase in the return on net assets, improved liquidity of inventory, and an enhanced operational capability. Consequently, both environmental and financial performances have been improved.
出处
《国际会计前沿》
2023年第4期403-409,共7页
Frontiers of International Accounting
