Research On Carbon Accounting Information Disclosure Quality Of Power Generation Enterprises In China

Environmental issues such as the greenhouse effect caused by the massive global emissions of carbon dioxide have been of great concern,and for this reason,countries around the world have made many efforts in energy conservation and emission reduction.As the world’s largest developing country,China has taken the initiative to assume international responsibility in carbon emission reduction.Since September 2020,when China formally put forward the dual carbon strategy goal of "carbon peaking and carbon neutral",various industries have actively participated in carbon emission reduction.With the gradual formation of low-carbon awareness and low-carbon economy,the traditional financial accounting disclosure can no longer meet the information needs of the carbon sector,while carbon accounting information disclosure can not only measure the effect of carbon emission reduction from the accounting perspective,but also reflect the attitude and determination of enterprises to participate in low-carbon development.However,the current carbon accounting information disclosure is diverse and uneven,it is urgent to improve the quality of carbon accounting information disclosure.The power generation industry,as a key emission control industry in the carbon field,is a major player in the dual carbon strategy,so it is typical and representative to choose power generation enterprises as the research object of carbon accounting information disclosure quality.In this context,this paper uses fuzzy analytic hierarchy process,comparative analysis method and case study method to study the issue of carbon accounting information disclosure quality of power generation enterprises in China.Firstly,sort out and summarize the current research status of domestic and foreign experts and scholars in the field of carbon accounting information disclosure;secondly,the concepts of carbon accounting,carbon accounting disclosure and carbon accounting disclosure quality are clarified,explain the connotations of sustainable development theory,corporate social responsibility theory,information asymmetry theory and stakeholder theory;again,through the investigation of the carbon accounting information disclosure of sample enterprises in the power generation industry,it was found that there were widespread disclosure quality problems and reasons;and then,constructing a carbon accounting information disclosure quality evaluation system for power generation enterprises to evaluate and compare the quality of carbon accounting information disclosure of sample enterprises;finally,taking Huadian International Power Co.,Ltd.,which is the most representative company in the industry,as a case,we use the constructed quality evaluation system to deeply analyze the quality of carbon accounting information disclosure within the enterprise,and find that Huadian International Power Co.,Ltd.has quality problems in carbon accounting information disclosure,such as low completeness of disclosure content,low reliability of disclosure information and insufficient quantitative carbon accounting information in carbon accounting information disclosure,and in view of the existing quality problems,reasonable suggestions for optimizing the quality of carbon accounting information disclosure were proposed respectively.This paper hopes to provide reference for power generation enterprises to improve the quality of carbon accounting information disclosure through the study on the quality of carbon accounting information disclosure of Huadian International Power Co.,Ltd.and to contribute to the realization of China’s dual carbon strategy goal.