The Research On Carbon Accounting Information Disclosure Of Power Generation Enterprises

With the rapid development of China’s economy,more and more attention has been paid to environmental protection and sustainable development,and the contradiction between economic development and environmental pollution has become increasingly prominent.Today,global climate change has become one of the most serious environmental problems in the world,and the main cause is that countries emit a large amount of carbon dioxide into the atmosphere,which not only affects human health and quality of life,but also has a negative impact on the global economy.Countries around the world and international environmental organizations have reached consensus on adopting measures to save energy and reduce emissions and taking the path of sustainable development.However,how to quantify the environmental consequences caused by carbon dioxide emissions from enterprises in the development of low-carbon economy has become the key,and in this background,carbon accounting came into being.As the main form and component of carbon accounting,carbon accounting information disclosure plays a crucial role in information transmission,improving information transparency and alleviating information asymmetry.As an emerging research field,the disclosure of carbon accounting information not only reflects the relevant information of enterprises in the background of low-carbon economy,such as carbon emission reduction,low-carbon strategies and measures,but also meets the needs of information users and scientific decision-making reference of stakeholders.Under the requirement of national energy saving and emission reduction,the disclosure of carbon accounting information has been highly valued by the academic and practical circles.The power generation industry is one of the high energy consumption and heavy pollution industries.In 2017,the power generation industry became one of the first pilot industries to be included in the carbon emission rights trading market in China.The power generation industry emits the most carbon dioxide per year among all industries,accounting for about 40% of the country’s total carbon dioxide emissions.Therefore,it is representative and typical to choose the power generation industry as the research object of carbon accounting information disclosure.In this paper,in the form of A case study of China’s power industry and power generation enterprises to conduct the thorough research to the accounting information disclosure of carbon.First of all,to A large amount of carbon dioxide in the power generation industry for industry research on typical thermal power enterprises,from the industry level of power generation industry present situation of carbon accounting information disclosure of listed companies.And then select in the thermal power enterprises have fully representative of A business case studies.According to the current situation of carbon accounting information disclosure in the power generation industry in China,this paper studies the ways,contents and problems of carbon accounting information disclosure in the power generation industry,and analyzes the current situation of carbon accounting information disclosure in the power generation industry.Furthermore,it deeply analyzes the carbon accounting information disclosure of enterprise A,explores the motivation of carbon accounting information disclosure of enterprise A,focuses on the disclosure mode and content of carbon accounting information disclosure of enterprise A.Thus,this paper points out the problems existing in the carbon accounting information disclosure of enterprise A,analyzes the causes of the problems from both internal and external aspects,and explores the impact of carbon accounting information disclosure of enterprise A.Finally,an optimization idea is proposed to improve the level of carbon accounting information disclosure in enterprise A,and reasonable and feasible suggestions are put forward to improve the carbon accounting information disclosure system in China,so as to ensure the green,low-carbon and sustainable direction of development of Chinese enterprises.