Research On Carbon Accounting Information Disclosure Of Listed Companies In China

With the proposal of "Carbon peak" and "Carbon neutrality" in China,more and more people pay attention to green and low-carbon issues,and the public has higher and higher requirements for low-Carbon and green development of enterprises.This paper will take Huaneng International as an example to study the current Carbon accounting information disclosure of listed companies in China.The research contents and conclusions are as follows:Firstly,this paper summarizes the contents,ways and characteristics of Carbon accounting disclosure of listed companies in China.Second,choose high pollution emissions of Huaneng international power industry as a case study,the co-occurrence of disclosure requirements contrast,find problems,analyze causes,explore the necessity of improvement,and finally,from the disclosure level,consciousness,to improve the corporate governance level Huaneng power international Carbon accounting information disclosure level optimization ideas are put forward.In order to further improve China’s Carbon trading information disclosure system,it provides some reasonable and feasible suggestions to ensure green,low-carbon and sustainable development of enterprises.Through the research,the following conclusions are drawn: First,Carbon accounting disclosure of listed companies in China still has a common problem of lack of diversity,mostly mandatory and qualitative information.All parties of society should also pay more attention and jointly contribute to creating a good environment for Carbon accounting disclosure.Second,although huaneng International’s current carbon accounting information disclosure meets the basic disclosure requirements,from the perspective of information use,it is still decentralized,one-sided and lack of innovation,which has a lot of room for improvement.As a leading power enterprise with high pollution emissions,Huaneng International needs to take the lead in exploring its own Carbon accounting information disclosure system.Third,for listed companies,Carbon accounting information disclosure is a double-edged sword,with both positive and negative impacts co-existing.But at present,to improve the quality of Carbon accounting information disclosure in China needs joint efforts from both inside and outside.We should always adhere to the slogan of "a community with a shared future for mankind",pursue coordinated development,and create a low-Carbon and green environment for China’s economic development.