碳会计信息披露的质量影响与优化路径:基于利益相关者视角分析

The qualitative impact of carbon accounting disclosures and Optimization Path:Basedon Stakeholder Perspectives

随着全球气候变化问题的日益严峻,企业的环境责任和可持续发展能力成为了衡量其长期价值的关键指标。碳会计作为评估和报告企业温室气体排放的重要工具,其信息披露的质量直接影响到企业形象、市场信任度及利益相关者的决策。本文从利益相关者的视角出发,探讨碳会计信息披露的质量对不同群体(包括投资者、消费者、政府监管机构及非政府组织等)的影响,并提出优化碳信息披露路径的策略建议。

With the increasingly severe global climate change issue,the environmental responsibility and sustainable development capability of enterprises have become key indicators for measuring their long-term value.Carbon accounting,as an important tool for evaluating and reporting greenhouse gas emissions of enterprises,directly affects the quality of information disclosure,corporate image,market trust,and decision-making of stakeholders.This article explores the impact of the quality of carbon accounting information disclosure on different groups(including investors,consumers,government regulatory agencies,and non-governmental organizations)from the perspective of stakeholders,and proposes strategic suggestions for optimizing the path of carbon information disclosure.