Page 49 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

Chapter 1 Carbon Asset Management Practice

generation enterprises from pure performance to comprehensive carbon asset manage-
ment.

Section 3 Valuation of Carbon Assets

With the emphasis on climate change and emission reduction of greenhouse gases
gradually becoming a global consensus, low-carbon economy has become a new trend
in the development of various countries. In 2020, China first proposed “peak carbon di-
oxide emissions” and “carbon neutral” (hereinafter referred to as “double carbon”) tar-
gets. In the government work report and the central economic work conference in 2021,
the importance of the “double carbon” work was clarified, and the “carbon neutrality”
concept was deepened into the top-level construction of ecological civilization to speed
up the implementation of carbon emission reduction. The party’s 20th congress clearly
pointed out that it is necessary to actively promote the construction of “double carbon”.
With the launch of the national carbon market, China’s carbon trading market gradually
moves towards standardization and internationalization. With the gradual develop-
ment of the carbon trading system, not only can the cost of carbon emission reduction
be effectively reduced, but also the allocation efficiency of carbon emissions can be
optimized. Under the environment of mandatory implementation of carbon emission
reduction, “carbon assets” related to low carbon have gradually become the focus of
enterprise development and competition, and also become an important way to realize
China’s low carbon strategy. How to objectively evaluate the value of carbon assets
and analyze the influencing factors of carbon asset value is of great significance to the
stable development of carbon asset trading market and the optimization of resource al-
location.

3.1 the connotation of carbon assets

Carbon assets are an important resource for enterprise development under the
background of “double carbon”. However, most enterprises are difficult to identify the
scope and boundary of carbon assets, and it is even more difficult to assess the value of
carbon assets. Therefore, studying the connotation of carbon assets according to rele-
vant theories is of great significance for enterprises to systematically assess the value of

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