Abstract

Entering a new era of rapid economic development and increasingly environmental problems, the reduction of carbon emission is a priority advocated by the state and also an obligatory social responsibility of enterprises. In this context, it is an important content of carbon reduction management in the new era for enterprises to master carbon emission reduction dynamics and control carbon emission behavior through carbon performance evaluation research. In this article, through analysis of connotation and characteristics of the new era of carbon performance, based on the perspective of life-cycle theory, carbon performance is divided into five stages, and combining with the characteristics of the new era, this article builds carbon performance evaluation index system from three dimensions, which is advantageous to optimize carbon reduction management specifically, implement the carbon reduction targets effectively, and provide a scientific basis for the carbon performance evaluation in the new era.

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