Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-p...Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.展开更多
Carbon emission reduction is the only way to alleviate environmental problems,such as global warming.Effective evaluation of carbon performance can help enterprises to carry out energy saving and emission reduction ac...Carbon emission reduction is the only way to alleviate environmental problems,such as global warming.Effective evaluation of carbon performance can help enterprises to carry out energy saving and emission reduction activities to a certain extent and promote sustainable development.This paper constructs a carbon performance evaluation index system that includes the four dimensions of carbon resource(energy)input,cycle,output,and carbon management by incorporating the principles of circular economy and the theory of resource value circulation from the perspective of the flow trajectory of carbon-containing resources in the circulation of enterprises combined with the production characteristics of thermoelectric enterprises.Subsequently,combined with the case study,this paper discusses the scientific and practical nature of the system and provides another way of thinking for carbon performance evaluation of micro-enterprises in other industries.This paper expands the application boundary of matter-element model and supplements the literature of carbon performance,which has certain theoretical and practical significance.展开更多
文摘Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.
基金This research was supported by the projects of the National Social Funds of China(Grant No.18BJY085)the Think Tank Special Project of Hunan Social Science(Grant No.18ZWB22)the Project of Social Science Achievement Evaluation Committee of Hunan Province.
文摘Carbon emission reduction is the only way to alleviate environmental problems,such as global warming.Effective evaluation of carbon performance can help enterprises to carry out energy saving and emission reduction activities to a certain extent and promote sustainable development.This paper constructs a carbon performance evaluation index system that includes the four dimensions of carbon resource(energy)input,cycle,output,and carbon management by incorporating the principles of circular economy and the theory of resource value circulation from the perspective of the flow trajectory of carbon-containing resources in the circulation of enterprises combined with the production characteristics of thermoelectric enterprises.Subsequently,combined with the case study,this paper discusses the scientific and practical nature of the system and provides another way of thinking for carbon performance evaluation of micro-enterprises in other industries.This paper expands the application boundary of matter-element model and supplements the literature of carbon performance,which has certain theoretical and practical significance.
