我国上市公司碳会计信息披露研究

Research on Carbon Accounting Information Disclosure of Listed Companies in China

碳会计信息披露是监督企业低碳经营的一项手段。我国没有一套完整的碳会计披露体系,导致碳会计信息披露内容随意、形式杂乱、公司缺乏主动性。本文剖析了我国上市公司碳会计信息披露的现状,给出了建立健全碳会计信息披露体系、加大监管力度、提高上市公司社会责任感和提高公众低碳意识的可行性建议。

Carbon accounting information disclosure is a means of monitoring low-carbon business operations.China does not have a complete set of carbon accounting information disclosure system,which leads to the content of carbon accounting information disclosure is arbitrary,the form is messy,and the company lacks initiative.This paper analyses the current situation of carbon accounting information disclosure of listed companies in China,and puts forward the feasible suggestions for establishing a sound carbon accounting information disclosure system,strengthening supervision,improving the social responsibility of listed companies,and raising the public's low-carbon awareness.