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安徽省汽车制造业上市公司环境会计信息披露研究

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当下,环境污染问题日益严峻,积极推进生态文明建设,实现碳达峰与碳中和目标刻不容缓.汽车制造业是全球碳排放的主要行业之一,安徽省作为汽车制造大省并将汽车产业作为"首位产业"的背景下,安徽省汽车制造业的绿色发展对安徽省完成生态文明建设和实现双碳目标具有关键作用.文章以安徽省汽车制造业上市公司为研究对象,基于其2018-2022年的年报、社会责任报告等资料对行业环境会计信息披露的形式和内容进行综合分析,旨在发现安徽省汽车制造业在环境会计信息披露方面存在的问题,并提出改进建议,为安徽省汽车制造业的可持续发展提供方向.
Research on Environmental Accounting Information Disclosure of Listed Companies in Anhui Automobile Manufacturing Industry
With increasingly severe environmental problems,it is urgent to actively promote ecological civilization construction,and achieve carbon peak and carbon neutrality goals.The automobile manufacturing industry is one of the main industries with global carbon emissions.Under the background of Anhui Province being a major automobile manufacturing province and considering the automobile industry as the"primary industry",the green development of Anhui automobile manufacturing industry plays a crucial role in achieving ecological civi-lization construction and achieving"dual carbon"goal in Anhui Province.This article takes listed companies in Anhui automobile manufac-turing industry as the research object,and conducts a comprehensive analysis of the form and content of environmental accounting infor-mation disclosure in the industry based on their annual reports and social responsibility reports from 2018 to 2022.The aim is to identify the problems in environmental accounting information disclosure in Anhui automobile manufacturing industry,and propose improvement suggestions,providing direction for the sustainable development of Anhui automobile manufacturing industry.

"dual carbon"goalenvironmental accountinginformation disclosurelisted companies in the automobile manufacturing industry

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芜湖职业技术学院,安徽 芜湖 241006

双碳目标 环境会计 信息披露 汽车制造业上市公司

芜湖职业技术学院校级科学研究项目(2022)

wzyrwzd202211

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(11)
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