电力企业碳信息披露质量研究——以A电力公司为例

Research on the Quality of Carbon Information Disclosure of Electric Power Enterprises—A Power Company as an Example

本文选取电力行业中碳信息漂绿程度较低的A电力公司为典型案例,以其2018~2022年披露的碳信息为研究对象,借鉴考虑利益相关者需求的碳信息披露质量评价体系对A电力公司碳信息披露质量做出评价,并结合最新相关政策时间节点,从信息质量特征的角度研究其披露现状。分析发现,其碳信息存在内容不全、信息分散、文本重复、佐证不足、存在漂绿现象等问题。为此本文提出建立统一的CID标准并强制集中披露重要信息,明确各披露层面需要披露的关键绩效指标或证据,以及推进企业CID第三方验证的发展,呼吁企业主动回应负面信息与质疑等对策建议,为电力行业与其他高碳排放行业提供参考与借鉴。

This paper selects A power company with low carbon information bleaching degree in the power industry as a typical case, takes the carbon information disclosed from 2018 to 2022 as the research object, draws on the carbon information disclosure quality evaluation system that considers the needs of stakeholders, evaluates the carbon information disclosure quality of A power company, and studies its disclosure status from the perspective of information quality characteristics based on the latest relevant policy time nodes. The analysis found that the carbon information had problems such as incomplete content, scattered information, duplicate text, insufficient supporting evidence, and green washing. Therefore, this paper proposes to establish a unified CID standard and mandatory centralized disclosure of important information, clarify the key performance indicators or evidence that need to be disclosed at each disclosure level, promote the development of third-party verification of enterprise CID, and call on enterprises to actively respond to negative information and questions and other countermeasures and suggestions, so as to provide reference and reference for the power industry and other high-carbon emission industries.