Research On Carbon Accounting Information Disclosure Optimization Of H Company

With the goal of "carbon peaking" and "carbon neutrality" proposed in the fifth session of the13 th National People’s Congress in 2020,the development of low-carbon economy in China is getting hotter and hotter.As an emerging discipline in the context of low-carbon economy,carbon accounting can quantify and analyze the impact of carbon activities of enterprises on the environment.The carbon accounting information disclosure of the power generation industry,which accounts for 40%of the national carbon emissions,is an important reference value for China’s decision making to achieve the "double carbon" target and for the assessment of corporate sustainability by corporate stakeholders.Therefore,this paper takes Company H,a leading company in the power generation industry,as a case study to investigate the problems of its carbon accounting information disclosure.First,this paper compares the research results on carbon accounting and carbon accounting information disclosure at home and abroad,introduces the concepts and theories related to carbon accounting and carbon accounting information,and provides theoretical support for the following exploration.Secondly,the problems of carbon accounting information disclosure in Company H are investigated from two perspectives: industry and enterprise.At the industry level,the current situation of carbon accounting information disclosure in Company H and its peers is analyzed,and it is found that the content and form of carbon accounting information disclosure in China’s power generation enterprises are inadequate and the initiative of disclosure is low.The causes are mainly caused by the imperfect carbon accounting information disclosure system in China.At the enterprise level,the carbon accounting information disclosed by Company H was sorted out and evaluated in terms of quality,and it was found that in addition to the common problems of carbon accounting information disclosure in the industry,Company H also had the problems of non-exhaustive disclosure content and non-uniform disclosure framework.Based on the exploration results,this paper constructs a carbon accounting information optimization plan for Company H from three levels:disclosure mode,disclosure content,and carbon management.The data of Company H for the year2021 are substituted into the optimization scheme for verification,and it is found that the carbon accounting information disclosure optimization scheme alone cannot fundamentally solve the shortcomings of Company H in carbon accounting information disclosure.Therefore,this paper combines the results of the previous investigation and proposes suggestions for the improvement of carbon accounting information disclosure of Company H from both national and enterprise levels in a targeted manner.This paper selects H,a leading company in the power generation industry,to explore its shortcomings in carbon accounting information disclosure from both industry and enterprise perspectives,analyze the reasons behind them,and propose targeted optimization solutions in the hope of providing reference for power generation enterprises to improve their carbon accounting information disclosure and contribute to the healthy development of low-carbon economy in the power generation industry.