Research On Construction And Application Of Carbon Accounting Information Disclosure System Of Listed Companies In The Shipping Industry

Carbon peak and carbon neutrality have been included in the 14 th Five-Year Plan,and China’s carbon emission trading market will cover the shipping industry just like the EU in the future.At present,there are some problems in carbon accounting information disclosure of listed shipping companies,and there is a lot of room for improvement.In this thesis,by comparing relatively mature carbon disclosure policy at abroad with departments of our government’s carbon emissions regulations and combining the shipping carbon accounting information disclosure of listed companies,the shipping industry carbon accounting information disclosure system of listed company is constructed and verified by case application,in order to provide the beneficial reference for the future of carbon accounting information disclosure of listed shipping companies.Firstly,this thesis uses quantitative analysis method.By collecting carbon accounting information in the annual reports and social responsibility reports of 26 listed shipping companies from 2017 to 2020,it thinks that carbon accounting information disclosure of listed shipping companies exists the following problems including disclosure consciousness is to improve,disclosure content is not comprehensive,disclosure method is not standardized enough,disclosure boundary is not clear and disclosure quality is uneven,and points out that the lack of disclosure legal system and effective supervision and lack of understanding of the value of carbon accounting information disclosure are main causes of these problems.Secondly,by comparing the policies of carbon accounting information disclosure at home and abroad,enlightenments on carbon accounting information disclosure of listed shipping companies are obtained from the disclosure principle,disclosure content,disclosure method,disclosure boundary and disclosure quality.Thirdly,according to the problems existing in the shipping industry carbon accounting information disclosure of listed companies and the enlightenments of carbon accounting information disclosure policy at home and abroad,carbon accounting information disclosure system of listed shipping companies is constructed:(1)Disclosure principles are developed from four aspects:disclosure content,disclosure method,disclosure boundary and disclosure quality;(2)Disclosure content includes carbon emissions,risks and opportunities,carbon strategy,carbon management and carbon audit,etc.;(3)Disclosure method is a combination of mandatory disclosure and voluntary disclosure,on-balance sheet disclosure and off-balance sheet disclosure;(4)Disclosure boundary includes organizations which the enterprise has control and joint ventures.Then suggestions are put forward to improve the quality of carbon accounting information disclosure of listed shipping companies including introducing a legal system for carbon accounting information disclosure in the shipping industry as soon as possible and strengthening effective supervision and improving the power of carbon accounting information disclosure of listed shipping companies.Finally,based on the case of Z Company,the carbon accounting information disclosure system of listed shipping companies is used to improve its carbon accounting information disclosure from the aspects of disclosure content,method,boundary and quality.The innovations of this thesis are that the carbon accounting information disclosure of listed shipping companies is studied under the target of "dual carbon",and the carbon accounting information disclosure system of listed shipping companies is constructed based on the experience of carbon accounting information disclosure policies at home and abroad.