The energy transition is the key to achieving peak carbon neutrality. To promote the "dual carbon" energy sector, we need to remove institutional obstacles, remove institutional obstacles and launch policy innovations. The National Development and Reform Commission, the National Energy Administration has issued by the "about perfecting system of green low carbon energy transformation mechanism and the opinions of the policies and measures is to promote energy field at the top of" double carbon "policy design, will promote the development of energy, high quality and comprehensive green transformation, economic and social development for the scientific and orderly promote achieve" double carbon "on schedule and guarantee construction of modern economic system.

The full text mainly has the following five highlights:

First, it is closely oriented towards the "dual carbon" target.

Second, we will focus on institutional reform and innovation.

Third, we will clearly strengthen overall coordination of energy governance mechanisms.

Fourth, put forward all-round development mechanisms to promote energy green and low-carbon transformation.

Fifth, highlighting security, supply and orderly transformation.

Under the background of national unified carbon market construction, how to carry out carbon asset management, who to do it, and how to do it better are the three issues most concerned by enterprises, namely the connotation and process of carbon asset management, organizational structure of carbon asset management and carbon asset management strategy.

As a new thing, the carbon market has only a short period of more than 10 years since the launch of the EU carbon market in 2005, and the pilot operation in China has been even shorter, so it lacks long-term operation and management experience. Fortunately, there are some excellent enterprise pioneers at home and abroad, who can learn from their specific practice of carbon asset management. This paper selects some domestic and foreign enterprises with characteristics in carbon asset management (all group enterprises) as case studies, analyzes their carbon asset management modes, summarizes their experience, and puts forward corresponding suggestions for enterprise carbon asset management strategies.

I. Connotation and process of carbon asset management

Carbon asset refers to the carbon quota generated in the carbon market system, which represents the greenhouse gas emissions that can be emitted by the control and emission enterprises, and the emission reduction certificate generated by the greenhouse gas emission reduction project and verified by specific procedures, which can be used to offset the actual emissions of the control and emission enterprises, such as C CER2). Through carbon asset management, enterprises can maintain and increase the value of carbon assets. After the launch of the national carbon market, enterprises should change from passive response to active participation, and the participation strategy should also change from simple compliance management to comprehensive carbon asset management. The so-called comprehensive carbon asset management focuses on the word "comprehensive". It is not only one-sided performance transaction, but the whole process and content management including "data collation -- CCER development -- quota /CCER transaction -- performance service" (see Figure 1).

Second, carbon asset management model research

According to the practices of enterprises participating in the carbon market at home and abroad, carbon asset management modes can be divided into three types according to different organizational structures. The first mode is for group enterprises to set up carbon asset management departments at the group level, such as BP and China Petrochemical Corporation. The second mode is to establish relatively independent carbon asset management companies, such as EdF group and China Huaneng Group. The third mode is that the department of the headquarters and professional carbon asset management company jointly carry out carbon asset management. Since the third mode combines the first two modes and involves the overlapping of functions, it is easy to add unnecessary management and operation costs to the enterprise. Therefore, this paper will focus on the analysis of the first two modes.

Mode 1: Establish carbon asset management department

This mode is characterized by the establishment of carbon asset management department at the level of the headquarters of the group, which coordinates all links of carbon trading of the whole group and provides technical support for the carbon trading practice of affiliated enterprises

Mode 2: Set up carbon asset management companies

Different from Mode 1, such enterprises set up a relatively independent carbon asset company within the group to take charge of the carbon asset management of the whole group, such as EdF and Huaneng Group.

Iii. Suggestions on carbon asset management for enterprises

Under the background of accelerating the construction of a unified national carbon market, enterprises should be calm, proactive, advance layout and make a good plan. When formulating carbon asset management strategies, "four principles" should be grasped, namely, foundational, professional, comprehensive and forward-looking.

The first is basic. At this stage, the primary task is to build a platform and find out the bottom of the family, starting from the most basic data statistics report;

Second, it is professional. Carbon trading is a specialized work with specific standards and specifications, requiring professional personnel. The key links in the early stage should be professional, laying a foundation for the later stage, which can also reduce a lot of unnecessary troubles.

Three is comprehensive, refers to the construction of enterprise carbon management system should be as comprehensive as possible, from methods to data submission, from capacity building to trading need to be considered, but in the specific operation to distinguish the priority and priority, not comprehensive spread;

The fourth is forward-looking. It is necessary to develop corresponding carbon asset management strategies based on the overall strategic objectives of the enterprise, and do follow-up research to timely grasp the policy trend of the national carbon market, predict in advance, and optimize and adjust at any time.

On the basis of the above principles, the following coping strategies can be referred to:

First, the company should achieve the "five unification". The highest level of the company should attach great importance to carbon asset management as corporate strategy, provide guarantee in system and organization, unified leadership, unified strategy, unified data, unified transaction, unified contract performance.

Second, establish and improve the enterprise carbon management system. The establishment of carbon management system at the level of the whole company is an important starting point to deal with national carbon trading. The establishment of carbon management system from top to bottom and the submission of data statistics from bottom to top can effectively respond to changes in carbon trading policies and market environment.

Third, we will actively participate in the construction of a national carbon market. On the one hand, it is necessary to track and grasp the policy direction of carbon market at home and abroad. On the other hand, we should cooperate with relevant departments to conscientiously carry out MRV and other related work according to the departments of national and local competent departments.

Fourth, actively participate in the research, discussion and formulation of carbon market policies. Combined with the actual carbon emissions of enterprises, analyze the impact of the current national carbon emission management system and methodology on enterprises, timely feedback appeals and suggestions to the competent authorities, and participate in the discussion and formulation of national carbon market policies by taking advantage of their own advantages and industry platforms.

Fifth, strengthen carbon asset management capacity building training. Actively organize relevant departments of the enterprise to participate in professional training, promote the construction of full-time MRV team within the enterprise, train full-time carbon asset management personnel, effectively improve the business literacy and work ability of employees, and provide talent guarantee for fully participating in the national carbon market.