Research On Carbon Accounting Information Disclosure Of Listed Companies In Power Industry

At present,the problem of environmental pollution caused by excessive emission of greenhouse gases such as carbon dioxide has been widely concerned by countries all over the world.As a developing country,China has taken the initiative to undertake the responsibility of carbon emission reduction,and explored the carbon emission trading system.In 2014,it began to build a regional carbon trading market,and three years later,it will build a national carbon trading market,with the power industry as the first pilot.Generally speaking,China’s ecological environment is very severe at present,so in 2020,China once again promised to achieve peak carbon dioxide emissions in 2030 and carbon neutrality in 2060 at the United Nations General Assembly.In recent years,carbon accounting and carbon accounting information disclosure have attracted more and more attention from all walks of life.Normative and comprehensive disclosure of carbon accounting information can not only supervise enterprises’ energy saving and emission reduction,but also promote the development of low-carbon economy in China.The research on carbon accounting information disclosure of a certain industry and typical enterprises can deeply analyze the existing problems and put forward more suitable and practical suggestions.Under this background,this paper chooses the current situation of carbon accounting information disclosure in power industry and Shanghai Electric Power Company for research and analysis.Literature research,case analysis and qualitative and quantitative methods are used in the research of carbon accounting information disclosure of listed companies in power industry.Firstly,the carbon accounting information disclosure of listed companies in power industry is analyzed from the perspective of carbon accounting,mainly from the environmental impact of carbon emissions in power industry,the ways,contents and influencing factors of carbon accounting information disclosure.Thirdly,the paper analyzes the present situation,evaluation and problems of carbon accounting information disclosure in Shanghai Electric Power Company,and finds that there are three problems in it:the quantity of quantitative information is small,the content of disclosure is mainly good information,and the location and form of information disclosure are not standardized.On this basis,the reasons are analyzed.There are three reasons:the initiative of carbon accounting information disclosure is not strong,the management mechanism of enterprises is flawed,and the internal organization and personnel allocation of enterprises are unreasonable.Finally,looking at the whole power industry,it also puts forward further suggestions and measures for the problems existing in the industry,and puts forward perfect suggestions from three levels,including the government level:perfecting the relevant laws and regulations and guidelines for carbon accounting information disclosure,strengthening the supervision of government departments on carbon accounting information disclosure;Social level:strengthen the supervision power of the public and strengthen the role of professional third-party audit supervision;Enterprise level:enhance corporate social responsibility awareness,increase independent environmental responsibility reports,improve internal supervision mechanism and improve internal institutions and personnel allocation.Through the efforts of the government,society and enterprises,China’s carbon accounting information disclosure will be futher improved,so as to improve the quality of carbon accounting information disclosure of listed companies in the power industry,better implement the dual carbon policy proposed by the state,and promote the sustainable development of low-carbon economy.