摘要
在环保意识日益增强的背景下,企业的碳会计信息披露问题成为公众关注的焦点.文章研究发现高碳排放上市公司在碳会计信息披露方面的不足,并提出完善建议,以推动完善碳会计信息披露体系进程.通过对比碳排放量前十上市公司的碳会计披露信息,分析这些公司在碳会计信息披露方面的现状,发现高碳排放上市公司碳会计信息披露存在许多问题,比如披露载体不统一、披露内容不够全面、披露质量不高等.针对以上问题提出相应建议,比如增强企业社会责任意识、完善相关制度、统一披露标准、提高相关人员素质.
Abstract
In the context of increasing environmental awareness,the disclosure of carbon accounting information of enterprises has become the focus of public attention.Through research,this paper finds the shortcomings of carbon accounting information disclosure of high-carbon emission listed companies,and puts forward suggestions for improvement to promote the process of improving the carbon accounting information disclosure system.By comparing the carbon accounting disclosure information of the top 10 listed companies in terms of carbon emissions,and analyzing the current situation of these companies'carbon accounting information disclosure,it is found that there are many problems in the carbon accounting information disclosure of high-carbon emission listed companies.The disclosure carrier is not uniform,and the disclosure content is not comprehensive enough,and the disclosure quality is not high.In view of the above problems,corresponding suggestions are put forward,such as enhancing the awareness of corporate social responsibility,improving relevant systems,unifying disclosure standards,and improving the quality of relevant personnel.
维普
万方数据