A Study On The Quality Of Carbon Accounting Information Disclosure Of Electric Power Enterprises

As China’s economy grows rapidly,the conflict between this economic growth and environmental pollution has become more pronounced.Over the past few decades,increased greenhouse gas emissions have led to frequent extreme weather events and rising ocean temperatures,all of which have had a tremendous negative impact on our lives.The 20 th Party Congress proposed that "we should promote the construction of a beautiful China,collaboratively promote carbon reduction,pollution reduction,green expansion and growth,and promote ecological priority,conservation,intensive and green low-carbon development".In recent years,the study of carbon accounting and carbon accounting information disclosure has received increasing attention from all walks of life.Carbon accounting information is of great significance as the results of carbon accounting work are displayed.The standardized and comprehensive disclosure of carbon accounting information can not only supervise the energy saving and emission reduction of enterprises,but also promote the development of low carbon economy in China.In this context,this paper uses the methods of hierarchical analysis,content analysis and case analysis to study the quality of carbon accounting information disclosure of electric power enterprises in China.Firstly,it composes and summarizes the current research status of domestic and foreign experts and scholars in the field of carbon accounting information disclosure;secondly,it clarifies the concepts of carbon accounting,carbon accounting information disclosure and carbon accounting information disclosure quality evaluation,and elaborates the connotation of sustainable development theory,corporate social responsibility theory,information asymmetry theory and stakeholder theory;again,through investigating the situation of carbon accounting information disclosure of sample enterprises in electric power industry,it finds Finally,taking Shanghai Electric Power,one of the oldest electric power enterprises,as an example,we first conduct a qualitative analysis of the carrier and content of Shanghai Electric Power’s carbon accounting information disclosure,and then use the quality evaluation system to deeply analyze the quality of carbon accounting information disclosure within the enterprise.It is found that the quality of carbon accounting information disclosure of electric power enterprises is increasing year by year,but the completeness is not enough due to the lack of carbon emission data,low disclosure of low-carbon risks,the lack of third-party audit assurance of carbon accounting information and the undisclosed report collection process lead to low reliability,the lack of historical data for comparison,the lack of uniform accounting standards lead to low comparability,and the lack of standardized disclosure format lead to insufficient comprehensibility.Finally,targeted suggestions are made to address the analyzed problems,including a total of four measures to enhance external supervision of carbon accounting information and improve the disclosure system of corporate carbon accounting information.This paper combines low carbon economy and traditional accounting theory,and conducts a study on the electric power industry and typical electric power enterprises,in order to provide reference and reference for the standardization of carbon accounting information disclosure system and the subsequent carbon accounting information disclosure study in China.