Research Of The Carbon Accounting Information Disclosure Of Domestic Public Companines

With the development of global economy,greenhouse gas emission continues to be in a great growth.If we don't take steps to slow down the emission,we will face severe financial risk.The environment challenge that we are facing is not just the environmental problems,but also the economical problems.Ecocrisis is threatening the profit of enterprises and investors.Assessment,transparency and accountability promote the business circles and the investment community to make positive change.The role of carbon accounting information disclosure in the process is becoming prominent.The thesis takes the case study method,takes the accounting information about Carbon Disclosure Project(CDP)and combines its questionnaire to make statistic analysis of 45 Chinese public companies who have took part in the survey and also gave response.And according to the analysing results,we propose the method to perpect the carbon accounting information disclosure and make the countermeasure to safeguard its implement.When we study the questionnaire,we mainly found the following questions: first,the content of the carbon accounting information disclosure has the problem of high cost of information disclosure,and lacks the accounting elements information on carbon disclosure.The quantity and the quality of the carbon accounting information are barely satisfactory.Also the emission public information which must disclose is unclear.Next,,the method of the carbon accounting information disclosure has the problem of lacking carbon disclose criterions and regulations of relevant departments,lacking the audit work of carbon disclosure and its disclosure channels are imperfect.Besides,involuntary disclose method is in passive position.So we put forward some basic principals that we must combine the tradition and innovation,must combine enforcement and voluntary,must combine disclosure in and out of finance reports and must combine financial information and non-financial information.On the basis of that,we also put forward that we should complete the contents of carbon accounting disclosure information of Chinese public companies,improve the methods of carbon accounting disclosure information of Chinese public companies and take effective ways to guarantte its implement.In a word,the cooperative experience of the carborn disclosure project and the Chinese companies indicates that disclosing environment influence can bring many advantages to companies,they can both expose risks and excavate hidden opportunities.The much complement of the carbon accounting information disclosure,the more opportunities they will be faced with.So they can change low carbon from constraint to competitiveness,which is significant opportunity and direction of Chinese companies' future development.We do our best to improve the existing situation of carbon accounting information disclosure to provide a green,safe and stable environment to Chinese companies' development.