Research On The Disclosure Of Carbon Accounting Information In Shaanxi Coal Industry

With the development of economy and society,the degree of industrialization is more and more high,and the coal resources consumed are more and more.Therefore,it is of great significance to control carbon emissions of coal enterprises in coping with climate warming and other environmental problems.With the development of low-carbon economy,China is facing great pressure on energy conservation and emission reduction.China’s carbon trading market started in December 2017,and the coal industry emits a large amount of carbon dioxide and is prone to safety accidents.Therefore,the coal industry has become one of the key industries in the carbon trading market,and in the process of carbon accounting information disclosure,the emission,accounting,management and daily operation of carbon-related greenhouse gases have become the focus of attention of stakeholders.Carbon accounting information disclosure is of great significance to the survival and development of coal enterprises.By improving the transparency of carbon accounting information disclosure,we can attract green investors and create more opportunities for the development of coal enterprises.Based on the above considerations,this paper studies the carbon accounting information disclosure of Shaanxi coal industry by selecting key coal enterprises.First of all,sort out and summarize the status of carbon accounting information disclosure at home and abroad.Secondly,based on the theories of corporate social responsibility and sustainable development,the paper analyzes the methods and contents of carbon accounting information disclosure in Shaanxi Coal Industry by using the annual report and social responsibility report.Based on the analysis of the causes of the problems,the paper points out that there are some problems in the disclosure of carbon accounting information in Shaanxi coal industry.Finally,some suggestions are put forward to improve the internal environment of carbon accounting information disclosure in Shaanxi coal industry,including strengthening corporate disclosure awareness and social responsibility awareness,improving carbon accounting information disclosure standards and strengthening the training of compound carbon accounting professionals.Strengthen the external supervision of carbon accounting information disclosure in Shaanxi coal industry,including perfecting laws and regulations related to carbon accounting disclosure,strengthening government supervision and strengthening theoretical research on carbon accounting information disclosure.