| With the rapid development of the global economy,the excessive consumption of energy resources has seriously damaged the quality of the atmosphere,and the resulting environmental problems have received widespread attention worldwide.In view of the fact that environmental pollution has seriously affected the production and life of people all over the world,it has become a worldwide consensus to cope with the environmental climate crisis and to reduce greenhouse gas emissions.China,an emerging economy,signed the US-China Joint Statement on Climate Change and the Paris Agreement in 2014 and 2016 respectively,and has taken the lead in the world in taking on carbon emission obligations.China has actively explored the carbon emissions trading system.In 2017,in response to the development trend of a lowcarbon economy,China established a national carbon trading market with the power sector as the pilot centre,which is a major breakthrough in China for the carbon emissions trading system and carbon accounting information disclosure and other related issues.As an important supplement to traditional financial statements,carbon accounting information not only expands the content of the original carbon accounting system,but also brings new ideas and methods to the production and operation of enterprises.By continuously improving research in the field of carbon accounting information disclosure,we can promote enterprises to continuously optimise their industrial structure and resource utilisation patterns,so as to be fully prepared for the risks and opportunities brought about by global climate change,and at the same time help enterprises to penetrate the idea of sustainable development into contemporary corporate decision-making and culture in a deeper way.Taking listed companies in the power generation industry as the research object,this thesis firstly introduces the background and significance of carbon accounting information disclosure,composes and summarizes the direction and results of previous research,and at the same time defines the relevant concepts and theoretical basis of carbon accounting information disclosure.Then,this thesis reveals the current situation of carbon accounting information disclosure in China’s power generation industry from three aspects: the motives,methods and contents of carbon accounting information disclosure,and analyses the problems existing in the process of carbon accounting information disclosure in the power generation industry.Then,this thesis takes the relevant data of 27 listed companies in the power generation industry from 2017-2021 as the research sample,and selects company size,profitability,development capability,solvency,independent director ratio,equity concentration,market recognition and regional economic development level as the antecedent explanatory variables based on the perspective of low-carbon economy,and uses group analysis thinking and fuzzy set qualitative comparative analysis(fs QCA).The study explores and identifies effective combinations of carbon accounting information disclosure in the power generation industry.The study finds that there are three different carbon accounting disclosure paths that can effectively promote the improvement of carbon accounting disclosure,which are summarised as "internal governance-led","financial support-led" and "external constraint-led".The three configurations are "internal governance-led","financial support-led" and "external constraint-led".Again,based on the different combination of factors explored in the qualitative comparative analysis,listed companies in the power generation industry are selected for case studies and reverse validation under different conditions.Finally,based on the results of the previous theoretical and empirical studies,we draw comprehensive conclusions and make recommendations on carbon accounting information disclosure from three perspectives: corporate,government and society,in order to provide reference for the healthy development of the power generation industry. |
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