Research On Carbon Accounting Information Disclosure Of H Company

With the implementation of the "dual carbon" goal,my country has pledged to reach its peak in carbon emissions by 2030 and achieve carbon neutrality for the whole society by2060.In 2017,the national carbon emissions trading market was officially opened,and the power industry became the first industry to be included in the carbon trading market.The implementation of the carbon emissions trading system has brought a huge impact on my country’s power industry.Compared with developed countries,my country’s carbon accounting started late,and there are limitations in the disclosure of carbon accounting information.Company H is a thermal power generation enterprise with the characteristics of high pollution and high emissions from thermal power generation enterprises,and its carbon accounting information disclosure is also representative.Therefore,it is realistic and necessary to study the carbon accounting information disclosure of the thermal power generation H company.This paper takes H company as the research object,and uses the comparative analysis method and the analytic hierarchy process to analyze the form,content and quality of its carbon accounting information disclosure.First of all,by sorting out the literature on carbon accounting and carbon accounting information disclosure at home and abroad,it is found that my country’s carbon accounting development is relatively late,and a unified carbon accounting information disclosure framework has not been formed.Secondly,a qualitative analysis is made on the form and content of H company’s carbon accounting information disclosure,and it is found that the form of disclosure is mainly qualitative,and the content of disclosure is mainly related to carbon emission policy,quantity and performance.Thirdly,using AHP to evaluate the disclosure quality of H company’s carbon accounting information,and comprehensively score the H company’s carbon accounting information quality from four aspects: comprehensibility,reliability,relevance and comparability,and found that H company’s carbon accounting information quality is The quality of information disclosure has been enhanced year by year,but the lack of comprehensibility due to insufficient explanation of technical terms,low reliability due to lack of audit and verification,insufficient correlation due to lack of quantitative data,and poor comparability due to lack of comparison of carbon data over the years.Then analyze the problems and causes of carbon accounting information disclosure in terms of disclosure form,content and quality.Finally,it puts forward targeted suggestions for the analyzed reasons,including five measures,including improving the laws and regulations of carbon accounting information disclosure,and strengthening the initiative of corporate carbon accounting information disclosure.It has practical value for improving the disclosure level of carbon accounting information of H company,and also has certain reference significance for other thermal power generation enterprises.