A Study On Carbon Accounting Information Disclosure Of Listed Companies In Shipping And Port Industry

The creation of an ecological civilization is a critical mission for China’s lasting progress,and the repercussions of enterprises,as both social and economic entities,on the environment and society must not be disregarded.As public awareness of environmental protection increases and carbon emission management technology advances,enterprises should pay more attention to environmental protection and actively fulfil their environmental responsibilities.Corporate carbon accounting information disclosure is an important way of environmental management,which not only can convey information to the public,but is also valued by more and more enterprises.The quality and level of corporate carbon accounting information disclosure has an important impact on the use of information by various stakeholders,therefore,it is necessary to strengthen the research on corporate carbon accounting information disclosure in order to improve the efficiency and quality of information disclosure.As a major pillar of global economic development,shipping ports are also a source of global energy consumption and pollution.This thesis evaluates the quality of carbon accounting information disclosure of Shanghai Port Group,which is a leading company in the industry in terms of carbon accounting information disclosure,in the hope of deriving the problems and causes in the disclosure process of Shanghai Port Group,so as to give targeted countermeasures and suggestions.A comparison of domestic articles on carbon accounting and information disclosure is made in the thesis,and it is concluded that research into domestic carbon accounting has been delayed,and a unified framework for disclosing such information has yet to be established.The hierarchical analysis method’s assessment of the disclosure of carbon accounting information by Shanghai Port Group has revealed that it is of a high quality,meeting the requirements of society for carbon emission management,though there is still much room for improvement.Ultimately,the quality of this disclosure is concluded to be satisfactory of Shanghai Port Group has been improving,but the lack of accurate interpretation of technical terms makes it less comprehensible;the lack of quantitative information makes it less relevant;the lack of audit and assurance makes it less reliable;and the lack of comparison of carbon information of previous years makes it less true.By analysing the form,content and quality of carbon accounting information disclosure,we can find out the causes of the problems of carbon accounting information disclosure in Shanghai Port Group.Such as the lack of disclosure legal system and effective supervision,the lack of awareness of the value of carbon accounting information disclosure,the lack of professional and skilled personnel and the lack of initiative in carbon accounting information disclosure.The Shanghai Port Group’s carbon accounting information disclosure has been greatly enhanced,and this is a significant point of reference for other shipping port enterprises.This thesis will explore the manner,content,and excellence of this disclosure through comparative and hierarchical analysis in greater detail.