Study On The Carbon Information Disclosure Of Coal Industry

Coal is one of the pillars of China's energy production and consumption,but affected by the extensive mode,not only the natural resources are serious plunder,ecological environment has suffered a high strength damage,environmental problems will become another important issue in countries apart from economic development.With the country put forward the "green development","low-carbon development" concept,and intensify the construction of ecological civilization,how to ensure enterprise sustainable development has attracted attention of all parties.The carbon balance of information as a part of environmental information problems arise from the coal industry,as one of the heavily polluting industries,the production and business activities of the ecological environment is very strong influence.Therefore,this paper takes the listed companies in the coal industry as the research sample,it has great practical significance to discuss the related issues in the field of carbon information disclosure in China.In this paper,the coal industry carbon information disclosure as the research subject,the opinions were put forward the domestic and foreign scholars that the carbon disclosure after carding,based on the related theory,and selected in the Shenzhen Stock Exchange and Shanghai Stock Exchange listed companies as research samples,the coal enterprises disclose carbon information analysis,and the status of its carbon information disclosure in-depth study.Through the author collected and studied of 2008--2015 CDP report,the sample enterprise annual report and social responsibility report from the disclosure of the amount and content of coal enterprises were analyzed by the three ways of carbon disclosure status information.The author also found that there were the existence of coal enterprises disclose little carbon,the way of information disclosure is not standardized,the content of scattered and qualitative content lack of independence and comparability issues.Based on this,the author chose from the sample enterprises in The China Shenhua Energy Co.Ltd as a case enterprise from the number of disclosure,disclosure content and disclosure quality three aspects,in-depth analysis of the existing problems in the process of information disclosure.To find the cause of the problem that the coal industry to strengthen the carbon disclosure recommendations.Through the analysis of the sample data,this paper focused on the coal industry carbon disclosure problems,and made a suggestion from the government,enterprise and society to enhance the understanding of the carbon disclosure of coal enterprises,coal enterprises to promote the disclosure of carbon information,so as to realize the sustainable development of low carbon economy and environment.At present our country is not issued the relevant laws and regulations relating to carbon disclosure,because of the system is not established overnight can be completed,the urgent problem to be solved is how to improve the public awareness of environmental protection and the concept of environmental responsibility andstrong enterprise.In order to create ecological civilization,harmonious society,government and enterprise should work together to ensure the effective promotion and implementation of the system,what is more,speed up the pace of building a green ecological civilization.