上市公司碳会计信息披露研究——以SH公司为例

Research on Carbon-Accounting Information Disclosure of Listed Companies--Take SH Company as an example

为应对气候变化,我国提出:“二氧化碳排放力争于2030年前达到峰值,努力争取2060年前实现碳中和。”企业是社会经济的主体,提高碳会计信息披露水平对于社会及企业的健康发展具有重要意义。文章以煤炭行业SH公司为案例,分析其2014—2016年的财务报告和社会责任报告,对SH公司碳会计信息披露水平进行了研究。通过研究该公司报告的披露篇幅、披露内容和披露质量,以及进行分析赋值,文章总结了问题并提出了具有针对性的优化建议。

In order to fight climate changes,China has put forward the goals that“to peak carbon dioxide emissions by 2030 and become carbon-neutral by 2060”.Enterprises are the main body of social economy,and it is of great significance to improve the level of carbon-accounting information disclosure for the healthy development of society and enterprises.This paper takes SH Company in the coal industry as a case,analyzes its financial reports and social responsibility reports from 2014 to 2016,and studies the level of carbon-accounting information disclosure of SH Company.By studying the disclosure length,disclosure content and disclosure quality of the company's report,with analysis and assignment,this paper summarizes the problems and puts forward targeted optimal suggestions.