| The environmental problems caused by excessive global greenhouse gas emissions have aroused widespread concern around the world.At the same time,the contradiction between economic development and environmental pollution is becoming increasingly prominent.Therefore,countries around the world have been striving to find a way out to solve the problem of climate change.As the largest developing country in the world,China is accelerating the pace of low-carbon development and actively assuming the responsibility for carbon emission reduction.In 2020,China officially proposed "emission peak" and "carbon neutrality",and the proposal of the "emission peak" and "carbon neutrality" goals are of great significance for promoting the green transformation and upgrading of enterprises.However,with the development of low-carbon economy,traditional financial accounting can no longer meet the needs of carbon related information recognition,measurement,and reporting.How to quantify greenhouse gases such as carbon dioxide has become the key.In this context,carbon accounting emerged as the times require,and carbon accounting information disclosure,as one of the important manifestations of carbon accounting,can measure the results of carbon accounting work from an accounting perspective,demonstrating the effectiveness of corporate carbon emissions reduction,and has important significance for the development of a low-carbon economy.However,as a new subject,carbon accounting still has various issues that need to be addressed when companies disclose carbon accounting information.In all industries,the petrochemical industry,as a key carbon emission control industry,has an unavoidable social responsibility for reducing carbon emissions.Based on the above considerations,this article selects China National Petroleum Corporation(CNPC),a typical representative of the petrochemical industry,as the case object for research and analysis,which is typical and representative.This article mainly uses the case analysis method to study the current situation of CNPC carbon accounting information disclosure under the emission peak and carbon neutrality goals.First of all,introduce the background and significance of this study,collect and collate domestic and foreign literature and relevant data through CNKI,company official website,Wind database,and other official information channels,conduct a literature review and review of domestic and foreign scholars’ research on carbon accounting and carbon accounting information disclosure,and construct the research framework of this article.Secondly,elaborate the concepts of carbon accounting,carbon accounting information,and carbon accounting information disclosure,clarify the connotation of stakeholder theory,information disclosure theory,sustainable development theory,corporate social responsibility theory,and accounting information disclosure theory,lay a theoretical foundation for the following case analysis.Thirdly,taking CNPC as the research object,using its publicly released annual reports,corporate social responsibility reports,environmental protection bulletins,and environmental,social,and governance reports from 2017 to 2021 as information sources,this paper conducts research and analysis on the current status of carbon accounting information disclosure of CNPC in terms of methods,quantities,and content.Next,based on the results of CNPC’s research on the current status of carbon accounting information disclosure,this paper proposes possible problems with CNPC’s current carbon accounting information disclosure methods,quantity,and content,mainly including: decentralized disclosure methods and low concentration;The form of disclosure is not standardized;The content of qualitative disclosure is more than quantitative content;The disclosure content is incomplete and tends to be obvious;The quality of disclosure content is not high.After in-depth discussion of CNPC’s problems in carbon accounting information disclosure,this article explores the causes of CNPC’s problems in carbon accounting information disclosure from three levels: corporate,government,and society.The reasons at the corporate level mainly include: lack of initiative in voluntary disclosure of carbon accounting information,lack of a carbon accounting information disclosure framework,and lack of carbon accounting talent;The reasons at the government level include: the relevant laws and regulations are not perfect,and the government supervision is insufficient;The main social reasons are: lack of professional audit on carbon accounting information disclosure,weak awareness of low-carbon environmental protection among the public,and insufficient public pressure.Finally,through the analysis of the problems identified above and their causes,targeted suggestions are proposed for the possible problems that CNPC may have in carbon accounting information: at the corporate level,it is necessary to enhance the awareness of active disclosure of carbon accounting information in enterprises,build a framework for carbon accounting information disclosure,and strengthen the cultivation of complex carbon accounting professionals;At the government level,it is necessary to improve the relevant laws and regulations on carbon accounting information disclosure,strengthen the supervision and management of carbon information disclosure by enterprises,and adopt incentive mechanisms to improve the initiative of enterprise disclosure;At the social level,it is necessary to strengthen the construction of third-party audit of carbon accounting information and strengthen the public’s awareness of low-carbon environmental protection and the role of public opinion in supervision.In summary,this article hopes to provide some help to CNPC carbon accounting information disclosure problems by analyzing the current situation of CNPC carbon accounting information disclosure,and make a modest contribution to improving the current carbon accounting information disclosure system,further promoting the realization of the emission peak and carbon neutrality goals. |
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