我国碳会计信息披露问题研究——以宝钢集团为例

Carbon Accounting Information Disclosure in China: a Case Study of Baosteel Group

由于我国的碳会计发展起步比较晚,碳会计信息披露有许多不规范的地方,也缺乏相应的法律法规来制约企业对于碳会计信息的披露。以上市公司宝钢集团为例,宝钢集团对碳会计信息披露主要以文字性的描述为主,缺乏定量的描述与研究。在披露方式上,没有在公司的财务报告中单独列示会计科目,也没有列出单独的碳会计报表或者碳会计报告,披露方式较为简单。要提高上市公司碳会计信息披露的规范程度,相关部门应不断完善与低碳相关的立法工作,加强政府对碳会计披露的宏观监控;企业应引入与低碳经济和碳减排相关的业绩评价指标,建立奖惩机制,并通过不断完善公司内部治理制度,在加强内部监督的同时加大宣传力度,提高公众的宣传力度。

Carbon accounting information disclosure is non-standard and lack of corresponding laws and regulations to restrict enterpris- es, because the development is relatively late in China. As a listed company, carbon accounting information disclosure of Baosted Group is mainly textual description, lack of quantitative description and research. The mode of disclosure is simple, as there is no separate account- ing subject in the company＇s financial report and no separate carbon accounting statements or accounting reports as well. In order to im- prove the standardization degree of carbon accounting information disclosure of listed companies, relevant departments should improve the related legislation and strengthen the macro control; enterprises should introduce performance evaluation indicators relating to a low carbon economy and carbon emission reduction, establish rewards and punishment mechanism, constantly improve the internal governance system and internal supervision, and intensify propaganda.