The Research On The Disclosure Of Carbon Accounting Information In Petrochemical Industry Under The Background Of Carbon Neutrality

With the development of the economy and the unprecedented increase in the scale of human activities,the consumption of fossil energy has increased exponentially,the concentration of CO₂in the atmosphere has continued to increase,and climate warming has become more and more significant,affecting people’s production and life and sustainable economic and social development.my country is currently in a critical period of transformation and development.As a developing country with the largest greenhouse gas emissions,it has raised carbon emission reduction to the national strategic level,and proposed the strategic goals of carbon peaking and carbon neutrality.In recent years,with the launch of the national unified carbon trading market,the carbon emission reduction and carbon trading of enterprises have also increased,and the disclosure of carbon accounting information has attracted more and more attention from all stakeholders.Therefore,based on the background of carbon neutrality,in order to meet the carbon information needs of all parties,provide decision-making basis for the formulation of the national carbon neutrality strategy and improve the quality of carbon information disclosure in the industry,it is particularly important to explore the issue of carbon information disclosure of high-carbon emission companies.The petrochemical industry is one of the industries with heavy pollution and high carbon emissions monitored by the Ministry of Environmental Protection of my country.This paper chooses to carry out research on the disclosure of carbon accounting information in my country’s petrochemical industry.Through literature research and data review,the evaluation index system of carbon information disclosure level of listed companies in the petrochemical industry is designed as the evaluation standard,and then 25 listed companies in the petrochemical industry are selected as samples,and the content analysis method is used to analyze the carbon information disclosure of the sample companies.By scoring,evaluating and analyzing the carbon information disclosure status and disclosure level of listed companies in my country’s petrochemical industry,it is found that the overall carbon information disclosure level of my country’s petrochemical industry is generally low but has an upward trend,and there are large differences in the quality of disclosure among companies.From the two dimensions of disclosure method and disclosure content,detailed analysis was carried out,and the existing problems and causes of carbon information disclosure in the petrochemical industry were obtained.Using the case study method,according to the principles of typicality,availability and completeness,we focus on selecting Sinopec as the object of the case study to analyze its efforts in carbon emission reduction,including low-carbon strategy,carbon emission reduction management,carbon information disclosure,etc.,and conduct overall evaluation,method analysis and content analysis of Sinopec’s carbon information disclosure quality,and explore the external and internal motivations of Sinopec’s carbon information disclosure.Finally,from the external and internal perspectives of the enterprise,targeted improvement suggestions are put forward:on the one hand,the external enterprise should establish a sound carbon information disclosure framework,strengthen supervision and management,and appropriately introduce incentive mechanisms to improve the enterprise’s awareness of carbon information disclosure.On the other hand,enterprises themselves should not only enrich the form and content of carbon information disclosure,enhance the objectivity of disclosure to ensure the authenticity and effectiveness of the information,but also fundamentally improve the carbon emission management system and assessment mechanism and strengthen complex professional The construction of a talent team can continuously improve the quality of carbon information disclosure,better fulfill the environmental responsibility of enterprises,and can also provide reference for other enterprises in the same industry and other industries with high pollution and high carbon emissions.