Research On China's Petroleum Carbon Accounting Information Disclosure Issues Under The Background Of Carbon Neutralit

The 20 th Party Congress reported that China should actively promote and implement carbon neutral strategic goals,deeply promote the work of the renewable energy revolution,promote the clean and efficient use of coal resources,accelerate the construction of new energy systems,and make every effort to respond to international climate change and promote development.The oil industry is actively taking measures to this end,formulating sound strategic plans,strengthening performance evaluation,and the awareness of low carbon emission reduction among enterprises is also increasing.Carbon accounting disclosure,as an important part of environmental governance,is an indicator of low carbon achievements of enterprises.However,there is an urgent need to improve the quality of carbon accounting disclosures and to establish effective and reasonable carbon accounting disclosure standards.This paper employs literature analysis,inductive-deductive case study,and fuzzy hierarchical analysis to analyze the quality of carbon accounting disclosure in China’s oil and gas extraction industry.To begin,a literature review is conducted to summarize the research directions and contents of experts and scholars on carbon accounting information disclosure;then,the concepts of carbon accounting,carbon accounting information disclosure and carbon accounting information disclosure quality are elucidated,and stakeholder theory’s implications are further expounded.corporate social responsibility theory,sustainable development theory and information asymmetry theory and;again,the oil and gas extraction industry,as a highly polluting industry,is The main practitioners in achieving carbon neutral strategies.Through the industry survey,we find out the dilemma of carbon accounting information disclosure and the motivation of the dilemma;We investigate the quandary of carbon accounting information disclosure and its impetus through an industry survey;then,we construct a quality evaluation system for this disclosure;and finally,China National Petroleum Corporation,a typical oil company,is chosen.nd gas extraction industry,to conduct a quality evaluation,and find that China National Petroleum Corporation carbon accounting information disclosure Given the quality issues of inadequate completeness,reliability,and quantitative information,reasonable proposals for enhancing the quality of carbon accounting information disclosure are proposed.At three levels: government,enterprise,and society,new guidelines on standardising carbon accounting information disclosure and enhancing the quality of the content are being provided to other businesses operating in a carbon-neutral context.