会计学院知识库

  在碳中和已成为全球趋势的环境下，中国双碳目标的提出更是加速了国内企业ESG信息披露规范化的进程。气候变化所带来的各种风险，让所有国家都面临挑战，出于绿色经济和可持续发展角度的考量，越来越多的企业开始认识到碳减排对企业经营的重要性，将低碳转型引入公司发展战略中。据报告显示，近年来ESG理念的推广和相关指数产品的应用促使上市公司ESG报告、CSR报告中对环境信息披露的完整性、准确性较之前年度持续提升。立足这一背景，企业ESG报告信息披露将受到重点关注，其中碳排放信息作为ESG报告中的关键性披露内容，其披露质量的重要性也愈发突显。

  本文运用案例分析法对宝钢ESG报告中碳排放信息披露进行深入的研究，根据现有报告原则发现其披露内容存在的不足。首先对ESG报告、环境信息披露、碳排放信息披露的影响因素、内容评价的研究现状进行梳理；然后对宝钢ESG报告中的碳排放信息披露现状进行介绍；其次，依据报告原则设计质量评价体系，运用这一体系对宝钢ESG报告中碳排放信息披露进行纵向、横向对比分析，发现其碳排放信息披露质量存在的不足。最后论文对宝钢ESG报告中碳排放信息披露存在低碳治理信息披露较为笼统、以定性披露为主缺乏定量披露等问题，针对性地提出明晰管理层治理责任、加强碳排放量核算披露等优化建议。

  本文研究发现，宝钢碳排放风险意识较强，碳排放信息内容紧紧围绕TCFD框架进行披露，宝钢连续披露ESG报告并且不断完善碳排放信息披露内容，向利益相关者传递了良好信号，在钢铁行业企业中披露质量相对较高，但仍存在碳排放有关的财务指标披露不足等问题。本文设计了碳排放信息披露质量评价体系，对宝钢ESG报告中的碳排放信息披露进行评估和分析，希望为提高宝钢ESG报告中碳排放信息披露质量提供一定参考，同时也对同行业企业完善碳排放信息披露提供借鉴。

In an environment where carbon neutrality has become a global trend, the proposal of the dual carbon goal in China has accelerated the process of standardizing ESG information disclosure for domestic enterprises. Various risks brought by climate change make all countries face the challenges. From the perspective of green economy and sustainable development, more and more enterprises are beginning to realize the importance of carbon emission reduction for business operation and introduce low-carbon transformation into the company's development strategy. According to the report, the promotion of ESG concepts and the application of related index products in recent years have led to continuous improvement in the completeness and accuracy of environmental information disclosure in ESG reports and CSR reports of listed companies compared to previous years. Based on this background, enterprise ESG report information disclosure will receive focus attention, with carbon emission information as the key disclosure content in ESG reports, and the importance of its disclosure quality is increasingly prominent.

This paper uses the case analysis method to conduct in-depth research on the disclosure of carbon emission information in Baosteel ESG report, and finds the deficiencies of the disclosure content according to the existing report principles. Firstly, analyze the influencing factors of ESG report, environmental information disclosure, carbon emission information disclosure and content evaluation; then introduce the current situation of carbon emission information disclosure in Baosteel ESG report; secondly, design the quality evaluation system according to the longitudinal and horizontal comparative analysis of carbon emission information disclosure in Baosteel ESG report to find the deficiency of the quality of carbon emission information disclosure. Finally, the paper discusses the general disclosure of carbon emission information in baosteel ESG report and the lack of quantitative disclosure, and puts forward some optimization suggestions such as clarifying the management governance responsibility and strengthening the disclosure of carbon emission accounting.

This paper found that baosteel carbon emissions risk consciousness is strong, carbon emissions information content closely around the TCFD framework disclosure, baosteel continuous disclosure ESG report and perfecting carbon emissions information disclosure content, passed a good signal to stakeholders, in the steel industry enterprise disclosure quality is relatively high, but there are still carbon emissions related to insufficient disclosure of financial indicators. This paper designs the quality evaluation system of carbon emission information disclosure to evaluate and analyze the carbon emission information disclosure in the ESG report of Baosteel, hoping to provide some reference for improving the quality of carbon emission information disclosure in the ESG report of Baosteel, and also provide reference for enterprises in the same industry to improve the carbon emission information disclosure.