Research On Carbon Accounting Information Disclosure Based On Sustainable Development

With the rapid development of global economy, natural environment have been serious damaged, the fact that the global climate is becoming more and more bad is indisputable. The various disaster calamities posed by climate change have brought about great damage in people’s production and living.Dealing with environmental climate crisis is a huge challenge. To reduce the emission of greenhouse gas has become the consensus of all countries in the world. This needs the whole society, enterprises and research institutions work together actively to find ways to deal with it. Scholars began to explore in the field of accounting research of carbon disclosure rules and regulation. Carbon accounting information disclosure is a complement to the traditional financial report. Not only expanding the connotation of the original accounting system, but also providing the management of the enterprise a new tool. It is considered to be indispensable to accounting industry development practice. The development of carbon accounting information disclosure can propel corporations by adjusting the industrial structure, resource utilization patterns to deal with climate change risks and opportunities. In addition to this, sustainable development thought further penetrate in the contemporary business decisions and culture.The first chapter, this article analyzes the necessity of background and development of carbon accounting information disclosure. The second chapter mainly researches from the sustainable development, carbon accounting, and the carbon accounting information disclosure.The third chapter discusses the mutual promoting relationship between sustainable development and carbon accounting information disclosure. The fourth chapter, given the existing international framework, research the framework of information disclosure, content, influencing factors and so on; The fifth chapter gives the example of Lenovo Group, analysing the operation model of carbon disclosure of information.This article research looking forward to provide practical advice of carbon accounting information disclosure in the process of building to improve the quality of carbon accounting information disclosure. It is also expected to help enterprises to find space to reduce emissions, improve enterprise resource use efficiency at the same time. making the enterprise better and faster to achieve the sustainable and healthy development eventually...