Research On Carbon Accounting Information Disclosure Of Power Generation Enterprises Under "Double Carbon" Target

At present,China is the most energy-consuming country in the world,but also the most carbon-emitting country in the world,in order to achieve the carbon peak and carbon neutral goal,we are facing great pressure to reduce carbon emissions.According to the International Energy Agency(IEA),the largest sector emissions growth in 2022 will come from the power generation sector,which,as the largest carbon emitter,has taken on the important task of reducing emissions.Therefore,promoting carbon reduction in the power generation sector is an important means to achieve China’s emission reduction strategy.The comprehensive disclosure of carbon accounting information is an important practice for enterprises to practice the concept of low-carbon development.However,at present,Chinese scholars have little research on carbon accounting information disclosure,and there is no national carbon accounting information disclosure system,which is unable to provide targeted help for the carbon accounting information disclosure of the power generation industry.As a result,the disclosure of carbon accounting information in the power generation industry is not standardized.Datang Power Generation,as one of the country’s five major power generation groups,is also A large power generation enterprise mainly focusing on thermal power listed in both "A shares" and "H shares".Its carbon emission in 2022 ranks the third among power generation enterprises.It is expected that the research in this paper will help Datang Power Generation and the whole power generation industry to improve the level of carbon accounting information disclosure to some extent.Help our country "double carbon" goal realization.Based on the "dual carbon" goal,starting from the background of the power generation industry,based on the four theories of social responsibility theory,stakeholder theory,sustainable development theory and Coase theorem,combined with the relevant literature of domestic and foreign scholars in the field of carbon accounting information disclosure,this paper takes Datang International Power Generation Co.,LTD.,a listed company in the power generation industry,as a case.The carbon accounting information disclosure is studied from the form and content.First of all,this paper analyzes the carbon accounting information disclosure methods and contents of Datang Power generation from 2019 to 2021 from a vertical perspective,analyzes the specific indicators of carbon accounting information disclosure,and evaluates the quality of carbon accounting information disclosure of Datang power generation.The research shows that: from the disclosure way,Datang power generation to the public carbon accounting information is not standardized,less quantitative disclosure;From the perspective of disclosure content,off-balance-sheet carbon accounting information has the problems of inadequate disclosure of carbon emission quota information,disclosure content inclined to positive information,lack of data support and long-term planning of carbon emission strategy,poor quality of carbon emission data,while on-balance-sheet carbon accounting information has the problems of non-standard disclosure of amount related to carbon emission quota trading and lack of disclosure of transactions related to voluntary emission reduction certified by the state.Secondly,according to the research results,the causes of these problems are analyzed from the external and internal aspects.Finally,the countermeasures are proposed from the external and internal aspects to solve the problems,so as to provide reference for improving the level of carbon accounting information disclosure in the power generation industry.