电力企业碳会计信息披露问题研究--以HN公司为例

Research on Disclosure of Carbon Accounting Information of Electric Power Enterprises——Take HN Company as an Example

碳排放权交易政策的落实,对以电力行业为代表的企业产生了重要影响。在对电力行业碳信息披露进行汇总分析的基础上,以HN公司作为案例,针对我国电力行业中HN公司碳会计信息披露现状,采用内容分析法进行碳会计信息披露案例分析,发现其碳会计信息的披露以定性形式为主;所披露碳会计信息的内容主要是与碳排放相关的政策、数量、绩效与节能减排相关的实践;披露质量近年来呈上升趋势,且总体披露质量中等偏上。然而,HN公司的碳会计信息披露存在一定问题,没有固定的专业第三方对其碳会计信息进行审计验证,降低了披露的可靠性;披露范式不统定,内容具有随意性和主观性,使碳会计信息的可比性降低;另外由于我国还没有成熟的理论体系支持构建全面完善的法律法规,所以碳会计信息披露缺乏规范。最后提出针对性的建议,以期为企业碳会计信息提供有益补充。

The implementation of carbon emissions trading policies has had an important impact on companies represented by the power industry.On the basis of summarizing and analyzing the carbon information disclosure of the power industry,this paper takes HN Company as an example and uses content analysis to study carbon accounting information disclosure cases in view of the current situation of carbon accounting information disclosure of the HN company.The results show that the disclosure of carbon accounting information is mainly qualitative.The content of the disclosed carbon accounting information is mainly about the policy,quantity,performance related to carbon emission and practice related to energy conservation and emission reduction.The quality of disclosure has been on the rise in recent years,and the overall quality of disclosure is moderately high.However,the HN company’s carbon accounting information disclosure has certain problems.There is no professional third party to audit and verify its carbon accounting information,which reduces the reliability of disclosure.The disclosure paradigm is not consistent,and the content is arbitrary and subjective,which reduces the comparability of carbon accounting information.In addition,due to the lack of mature theoretical system to support the construction of comprehensive laws and regulations,the carbon accounting information disclosure is not standardized.Finally,specific suggestions are put forward to provide useful supplements to corporate carbon accounting information.