Research On Improvement Of Carbon Accounting Information Disclosure Of Listed Companies

In the context of global warming,extreme weather such as heavy rainfall,high-temperature heat waves,haze and other extreme weather have become more and more frequent,which have seriously affected people’s daily lives,and in order to deal with environmental problems,More and more countries and regions in the world attach importance to the development of low-carbon economy.Although China,as a developing country,does not undertake legally binding carbon reduction tasks under the United Nations Framework Convention on Climate change,from the perspective of sustainable development and a low-carbon economy,As a major carbon emitter,China has an obligation to reduce carbon emissions.In the report of the 19 th CPC National Congress,General Secretary Xi Jinping pointed out that it is necessary to build At the end of 2017,China initially formed a national carbon emissions trading market.However,it is inconsistent with the rapid development of the carbon emissions trading market.The traditional accounting theory system has not been able to fully adapt to the requirements of low-carbon society,carbon accounting information disclosure is very unreasonable,therefore,the study of carbon accounting information disclosure and other issues has important significance.This paper reviews the research achievements of carbon accounting and carbon accounting information disclosure at home and abroad,discusses the theoretical basis of carbon accounting information disclosure,and analyzes the supply and demand of carbon accounting information.It lays a theoretical foundation for the research of this paper.On this premise,through sorting out the relevant data of carbon accounting information disclosure of listed companies in China,this paper analyzes the present situation of carbon accounting information disclosure of listed companies in China from three aspects:the general situation,the way,and the content of the disclosure,and analyzes the current situation of the disclosure of carbon accounting information of listed companies in China.It also compares the development,content,mode and supervision of carbon accounting information disclosure between China and foreign countries,and then draws a conclusion that China is listed on the market.The paper analyzes the reasons of the problems existing in the disclosure of carbon accounting information in the company,and analyzes the necessity of improving the disclosure of carbon accounting information in China combined with the national conditions of our country.Finally,it puts forward some suggestions to improve the disclosure of carbon accounting information with the government as the leading factor.In order to promote the development of carbon accounting information disclosure.Through this study,it is found that the current government-related system is not perfect,and there is no special regulatory body,investors pay little attention to the disclosure of carbon accounting-related information.The public pays little attention tothe carbon accounting information of enterprises in their daily work and life.There is insufficient demand for carbon accounting information in our country,and more importantly,the demand at the government level is insufficient.At present,there are many problems in carbon accounting information disclosure of listed companies in China,which makes it impossible for information users to obtain accurate information.The most important reason is that the relevant system arrangement of our government is unreasonable,the relevant laws and regulations are not perfect and the supervision is weak.So,if you want to To improve the disclosure of carbon accounting information of listed companies in China,it is necessary to take the government as the leading role,give full play to the mandatory and guiding role of the government,establish and perfect the carbon accounting information disclosure system of our country,and improve the quality of carbon accounting information disclosure of listed companies in China.