俄罗斯石油天然气公司温室气体减排目标的 SMART 分析

随着气候议程的强化，世界各地的能源和工业领域在减少温室气体排放方面正面临着前所 未有的挑战。工业企业正在启动低碳发展方向和计划，采取温室气体减排措施，并将其作为企 业整体气候责任的最重要组成部分，这反过来又要求在战略管理层面调整方法，包括目标设定。 本研究致力于开发一种科学的方法，用于分析去碳化活动战略管理体系中温室气体减排的目标 （石油和天然气公司的气候目标）。作为研究结果提出了将 SMART 方法应用于气候目标分析的 科学方法，其中包括 SMART 标准的具体特征、SMART 分析的方法以及根据气候指标的基线、实 际、目标和计划水平的计算对石油和天然气公司所定目标的可实现性进行定量评估的科学方法工 具。以俄罗斯主要石油和天然气公司宣布的温室气体减排目标为例，对提出的方法进行了测试。 研究的信息和分析基础包括俄罗斯石油天然气公司的可持续发展报告。研究确定了目标设定的类 型，并提出了在公司层面的去碳化活动战略管理体系中改进这一过程的建议。经确定，俄罗斯石 油和天然气公司的 15 项气候目标中有 9 项完全符合 SMART 标准。此外，三分之一的既定目标实 际上已经实现，这表明公司在这一领域的目标制定和内部流程的持续改进都是以现实为导向的。

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