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随着我国“30·60”目标的提出，碳中和已经成为未来国民经济高质量发展与产业升级的核心基调，作为这场变革的重要参与者，企业转型已势在必行。企业要做的，不仅仅是降低自身的排放，还需要通过市场、技术、模式等方面的创新来实现碳中和目标，并在此过程中创造价值。由于全球企业对于碳排放核算的重视，加速了碳管理会计理论的发展和应用，而基于碳管理会计理论建立起的碳标签制度也在我国逐渐形成。碳标签对我国企业意味着什么，它是否会成为企业减碳转型的推手？又是否能在未来成为企业下一个全球“绿色通行证”？本报告在调研大量企业的基础上，通过问卷与半结构性访谈相结合的方式收集文本数据，并采用三个级别的“数据结构图”话语分析法对文本数据进行解释性的话语分析和理论探索，以获取企业端对碳标签的认知，并分析企业对开展碳标签认证工作的动力和诉求。
<<Based on the “30·60 goal”，carbon neutrality has become the core of high-quality development of China’s national economy and industrial upgrading. As the important participants in this change，enterprises need a fundamental transformation，not only to reduce their own emissions，but also to achieve carbon neutrality with innovations and to create shared values in the process. Based on the investigation of a large number of enterprises，this report collects text data through the combination of questionnaire and semi-structured interview and then uses the three-level “data structure diagram” discourse analysis method to explain the data，so as to obtain the enterprises knowledge on carbon label. Then it analyzes the impetus and appeal of enterprises to carry out the carbon label certification.
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