Research On Carbon Accounting Information Disclosure Of Yunnan Aluminium Co,.Ltd From The Perspective Of "Carbon Peaking And Carbon Neutrality"

In 2020,the strategic goal of "carbon peaking,carbon neutralization"(hereinafter referred to as "double carbon")put forward at the 75 th Session of the United Nations General Assembly is the internal requirement of promoting sustainable development of domestic economy.The implementation plan of carbon peaking in many places will focus on the industrial field,and the non-ferrous metal industry as an important basic raw material industry and an important strength supporting the national defense industry.The concentration of carbon emissions is high,among which aluminum industry is the largest source of carbon emissions of non-ferrous metal industry,accounting for more than 70%.In response to the national strategic goal of "double carbon",the promotion of low-carbon development of enterprises has gradually become the main melody of economic transformation.The frequency of enterprise carbon emission rights trading has been accelerated,the scale of green finance has been continuously expanded,and the public’s low-carbon awareness has been continuously enhanced...In this context,accounting,as a tool of enterprise economic management,also needs to combine with the "two-carbon" strategic objective proposed by the government,make corresponding adjustments,reflect enterprise economic behaviors to all stakeholders through information disclosure,and provide basis for various decisions.Therefore,the concept of carbon accounting information disclosure arises at the historic moment,and there is an increasing call for enterprises to disclose carbon accounting information.Although most scholars devote themselves to the theoretical research of carbon accounting on the basis of the research results of environmental accounting,there is still a lack of a complete theoretical system to guide the disclosure of carbon accounting information by enterprises.There are still many problems in the voluntary disclosure of carbon accounting information by enterprises,which is in urgent need of in-depth discussion.Based on the sustainable development theory,information asymmetry theory and locking and unlocking theory,this paper uses the literature review method,case analysis method and entropy weight-TOPSIS method to study the carbon accounting information disclosure of Yunnan Aluminium Co,.Ltd.First of all,using the literature review method,this paper summarizes the research results of carbon accounting and its information disclosure at home and abroad;Then,using the case analysis method,based on the basic situation of the non-ferrous metal industry and Yunnan Aluminium Co,.Ltd,this paper points out the influencing factors of the carbon accounting information disclosure of Yunnan Aluminium Co,.Ltd,and analyzes the problems of the carbon accounting information disclosure of Yunnan Aluminum Corporation.hen,from the internal and external aspects of the enterprise,the reasons for the problems are discussed,among which the lack of a standardized carbon accounting information disclosure framework,the lack of interdisciplinary carbon accounting talents and the lack of enthusiasm for carbon accounting information disclosure are the internal reasons,while the lack of effective supervision and regulatory system for carbon accounting information disclosure is the external reason.Finally,based on the problems and causes of carbon accounting information disclosure in case enterprises,methods to improve the quality of carbon accounting information disclosure were proposed.Among them,the internal improvement methods of enterprises include:building a carbon accounting information disclosure framework,optimizing carbon accounting information disclosure methods,using entropy weight TOPSIS method to build a carbon performance evaluation system,cultivating and introducing interdisciplinary composite carbon accounting talents,improving enterprise institutional settings,and strengthening the social responsibility fulfillment of all employees;The external improvement methods of enterprises include: improving the regulatory system for carbon accounting information disclosure,actively participating in the formulation of international carbon accounting information disclosure standards,deepening the awareness of low-carbon rule of law in the whole society,and creating an atmosphere of integrity.