Research On Information Disformation Of Cgn Power Integrated Reporting

Most of the electric power enterprises in China is still in fire and water for power source,and nuclear power and other clean energy power generation account for a relatively small proportion.To promote the transformation and development of power enterprises,it is necessary to accelerate the development of nuclear power and other clean energy in our country.As an important part of nuclear power generation,CGN Power disclosed the power supply and resource usage to the public and the government in the form of integrated reporting in a timely and accurate manner.Through the disclosure of corporate governance and environmental capital,CGN Power should strengthen its own control,better meet the goal of developing green electricity,and promote sustainable development of the electric power enterprise.In this paper,normative approach is used to research on the integrated reporting of CGN Power to provide useful reference for the development of integrated reporting in China.First of all,the paper starts with the theoretical basis of integrated reporting,including the connotation of transaction cost,the proposal of sustainable development,the connotation and classification of stakeholders and the content of corporate social responsibility.Secondly,the information disclosure of the integrated reporting of CGN Power is analyzed for in-depth study from multiple perspectives.The research finds that compared with the traditional financial report,the scope of information disclosed in the integrated reporting is more comprehensive.It is not only limited to the disclosure of financial information,but also covers non-financial information such as governance,society and environment.Thirdly,through the comparative analysis of the quality of information disclosure of the integrated reporting,it is found that the report of CGN power has the problems of low concentration of information disclosure and incomplete performance system.Based on these problems,this paper puts forward corresponding suggestions.On the one hand,it optimizes the reporting structure of CGN Power to increase the concentration of information disclosure.On the other hand,it optimizes the original performance system of CGN Power through the application of AHP.A comprehensive performance system is constructed,which provides a beneficial reference for other power companies.Finally,on the basis of the case study about CGN Power,the paper puts forward the suggestions to promote the development of IR of electric power enterprises.The last part also points out the shortcomings of the case study and the prospect for further research.