“双碳”目标下企业环境会计信息披露研究——以HN水电为例

Research on Corporate Environmental Accounting Information Disclosure Under the Dual-Carbon Background-Taking HN Hydropower as an Example

环境会计信息披露作为企业承担环境责任、塑造社会形象的重要手段,对于推动可持续发展具有重要意义。电力行业中多为火电企业的环境会计信息披露被广泛关注,在“双碳”目标下,水电行业的环境会计信息披露同样重要。采取熵值法对HN水电的环境会计信息披露构建质量评价体系进行评估分析,可以为企业环境会计信息披露的长期性和可持续性提供参考借鉴。结果表明:HN水电的环境会计信息披露质量总体上呈向好形势,但存在披露时间过长,积极性有待加强,披露内容不够详细全面的问题。基于此,提出了详细披露环境成本,进行风险评估与管理,发挥环境管理监督部门的作用等建议。

As an important means for enterprises to assume environmental responsibility and shape social image,environmental accounting information disclosure is of great significance for promoting sustainable economic development.In the power industry,the environmental accounting information disclosure of thermal power enterprises has been widely concerned.Under the background of dual-carbon,the environmental accounting information disclosure of hydropower industry is equally important.In this paper,entropy method is adopted to evaluate and analyze the quality evaluation system of environmental accounting information disclosure of HN Hydropower,which can provide a reference for the long-term and sustainability of environmental accounting information disclosure of enterprises.The results show that the quality of environmental accounting information disclosure of HN Hydropower is generally in a good situation,but there are some problems such as too long disclosure time,enthusiasm to be strengthened,and insufficient detailed and comprehensive disclosure content.In response to these problems,some suggestions are put forward,such as disclosing the environmental cost in detail,assessing and managing the risk,and playing the role of the environmental management supervision department.