Research on Corporate Environmental Accounting Information Disclosure Under the Dual-Carbon Background—Taking HN Hydropower as an Example
As an important means for enterprises to assume environmental responsibility and shape social image,environmental accounting information disclosure is of great significance for promoting sustainable economic de-velopment.In the power industry,the environmental accounting information disclosure of thermal power enterpri-ses has been widely concerned.Under the background of dual-carbon,the environmental accounting information disclosure of hydropower industry is equally important.In this paper,entropy method is adopted to evaluate and analyze the quality evaluation system of environmental accounting information disclosure of HN Hydropower,which can provide a reference for the long-term and sustainability of environmental accounting information dis-closure of enterprises.The results show that the quality of environmental accounting information disclosure of HN Hydropower is generally in a good situation,but there are some problems such as too long disclosure time,enthu-siasm to be strengthened,and insufficient detailed and comprehensive disclosure content.In response to these problems,some suggestions are put forward,such as disclosing the environmental cost in detail,assessing and managing the risk,and playing the role of the environmental management supervision department.
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