Study On The Content And Quality Of Carbon Information Disclosure In Baosteel Based On TCFD-CDP

Against the background of environmental problems emerging all over the world today,as a high-quality economic growth mode with the advantages of low emissions,energy conservation and low pollution,which can be combined with climate and ecological environment protect or social sustainability progress,low-carbon economy has become the first choice to realize sustainable development and economic development from high speed to high quality by virtue of its various advantages.High carbon emissions,coal as the main energy production of the steel industry will naturally receive more attention from all walks of life,so steel enterprises to disclose high-quality carbon accounting information is even more important.Taking Baoshan IRON & Steel Group Co.,Ltd..as a case study,this paper analyzes the current situation of Baoshan IRON & Steel Group Co.,Ltd..and the related system of quality evaluation of carbon disclosure according to relevant theories,low-carbon policy requirements and Baoshan IRON &Steel Group Co.,Ltd..'s development strategy In view of the fact that Baoshan IRON & Steel Group Co.,Ltd..does not currently have a separate carbon performance evaluation system,based on the four elements of TCFD and CDP questionnaire,this paper structures the evaluation system of carbon information make public according to Baoshan IRON & Steel Group Co.,Ltd..'s characteristics from four dimensions: Corporate Governance,corporate strategy,risk and opportunity,goal and performance,the carbon information disclosure systems of Baoshan IRON & Steel Group Co.,Ltd..,Shougang and Saddle Steel are compared with those of Nucor.The scores of BAOWU IRON & Steel Group Co.,Ltd..,Shougang and Saddle Steel in four dimensions and the scores of comprehensive carbon announce were calculated.The results show that outright performance of carbon information announce of Baoshan IRON & Steel Group Co.,Ltd..in the past five years is good,but there are still matters like short of carbon emission reduction information and long-range program,insufficient identification of low-carbon risks and opportunities,and centralized lopsided list disclosure of carbon accounting information,Baoshan IRON & Steel Group Co.,Ltd..in particular,its carbon accounting information accounting and disclosure still have a large space.At the end of this study,some suggestions are put forward for Baoshan IRON & Steel Group Co.,Ltd..itself,the country and the industry.It provides academic and case support for perfecting the evaluation system of carbon message announce and evaluating the quality of carbon accounting message announce.