Research Of The Carbon Accounting Information Disclosure Of Company A

In recent years, with the environmental problems becoming increasingly serious, more and more companies and individuals have turned their eyes to environmental protection. A hot trend of environmental protection has been aroused one after another in the whole world. A series of new concepts such as “low carbon” have appeared. Although “low carbon” is a new concept, the old line of thinking such as sustainable development is still its essence. As a new trend, “low carbon” is not only the self-redemption of human beings but also for companies to follow the social rules. Exactly because the low-carbon concept is consistent with our preventative concept and our dream to be flawless. The “low carbon economy” has in concept been completely accepted by most countries around the world. However, in China, a lot of companies pursue the profit maximization and excessively exploit natural resources, causing a waste of precious energies. However, such behavior is a kind of short-term profitability method at the cost of anything in the future for the present benefit. It will definitely make China’s environmental problems increasingly worsening. Therefore, this paper has actively conducted an exploratory research in this aspect. This paper is mainly based on the open annual report last year of A company. First of all, this paper has introduced the gravity of the present environmental problems of the society. On the basis of this, the paper has analyzed the current status, motivation and problems for the carbon accounting information disclosure of this company. The author finds that the most important problem of A company is that the relevant revenue on carbon emission trading right has been disclosed in the annual report in recent years, but they are limited to revenue outside the business and are not disclosed as an asset in the annual report. Targeting this problem, this paper has combined the relevant theories, designed a carbon accounting information disclosure framework. Finally, this paper has made a summary and prospect. The author hopes that through the research of this paper it can provide some references for the building and perfection of corporate accounting information disclosure system of Company A.