3955 
5433企业是落实碳中和战略的实践主体，是我国履行“2030年碳达峰、2060年碳中和”承诺的关键环节，但相关企业持续参与碳中和的动力不足。因此，将与企业战略相关的管理和激励手段融入碳中和的全过程成为实现企业可持续碳中和的必由之路。本文首先从多学科视角对企业碳中和的相关研究进行了梳理和总结；随后，基于企业社会责任研究，从责任确认、责任履行、责任补偿、责任信息披露和责任履行效果五个方面比较分析了企业碳中和责任的独特性及管理难点；最后，提出了构建企业碳中和战略的基本思想，瞄准决定各阶段成功的关键要素，解析企业碳中和的责任确认机制、减排激励机制、抵消管理机制、信息披露机制和效果反馈机制，以反映“确得准→减得足→抵得当→披得清→激得长”的企业碳中和战略路径。本文提出的企业碳中和战略将为企业参与碳中和实践提供理论指导，有助于推动企业持续参与碳中和，助推国家“30•60目标”的实现。
中国企业的碳中和战略：理论与实践
摘要
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引用本文
新时代企业高质量发展研究中心课题组. 中国企业的碳中和战略：理论与实践[J]. 外国经济与管理, 2022, 44(2): 3-20.
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