碳中和背景下我国能源行业环境会计信息披露研究

Research on Environmental Accounting Information Disclosure in China’s Energy Industry under the Background of Carbon Neutrality

随着我国政府提出的2030年前碳排放达峰行动方案及2060年前力争实现碳中和的目标的规划,预示着能源行业迎来了新的变革。然而目前全球变暖、能源短缺、臭氧层破坏、有毒化学品污染、酸雨等众多环境问题仍较突出。现阶段在高质量发展及碳中和目标的要求下,企业环境会计信息披露问题逐渐在会计学界中引起关注。目前我国大部分企业环境会计信息的披露水平整体不高、披露的具体内容与形式不规范。文章从污染较严重的能源行业中选取了两家具有代表性的石油及煤炭企业进行环境会计信息披露的具体现状分析,试图总结出我国能源行业在环境会计信息披露方面存在的普遍问题,从国家、企业、环境审计等多角度提出具体优化策略,以期提高我国能源行业环境会计信息披露水平,促进经济社会的可持续发展。

With the Chinese government’s action plan for peaking carbon dioxide emissions before 2030 and the goal of achieving carbon neutrality before 2060,the energy industry ushered in a new revolution.However,at present,global warming,energy shortage,ozone layer destruction,toxic chemical pollution,acid rain and other environmental problems are still prominent.Under the requirements of high quality development and carbon neutrality goal,the issue of enterprise environmental accounting information disclosure has gradually attracted attention in the accounting field.The current disclosure level of environmental accounting information of most enterprises in China is not high,and the specific content and form of disclosure are not standard.Based on the analysis of the current situation of environmental accounting information disclosure from the two representative oil and coal companies in the energy industry with severe pollution,this paper attempts to summarize the common issues in the environmental accounting information disclosure in the industry,and then proposes specific optimization strategy,from multiple perspectives,such as nation,enterprise,and environment audit,to improve the environmental accounting information disclosure of the energy industry in China,and promote the sustainable development of economy and society.