会计学院知识库

  随着全球气候变化的加剧和低碳经济的发展，碳信息披露已成为企业合规和ESG表现的重要方面。作为世界上最大的石油和天然气生产商之一，中国石油因其高耗能、高污染、产业链复杂、生产体系庞大、治理难度高等特点，其碳信息披露受到社会各界广泛关注。但由于我国碳信息披露体系建设还未完善，企业碳信息披露内容和范围无法满足利益相关者的信息需求。因此，亟需建立一个科学、合理的碳信息披露评价体系，以对中国石油碳信息披露质量进行深入研究。

  鉴此，本文以中国石油为案例研究对象，首先采用文献研究法对碳信息披露内容及形式、碳信息披露质量影响因素和碳信息披露质量评价体系的相关文献进行梳理和归纳。其次，对中国石油在年报、社会责任报告、环境保护公报和环境、社会与治理报告中披露的碳信息进行分析。接下来，应用AHP（层次分析法）构建了包含完整性、可靠性、可比性、可理解性、及时性等5个准则层，15个次准则层，31个方案层指标的碳信息披露质量评价体系。在此基础上使用模糊综合评价法对中国石油碳信息披露完整性、可靠性、可比性、可理解性、及时性进行具体评价，最后从内部层面和外部层面提出中国石油碳信息披露质量提升建议，以促使企业向外部传递碳减排信号，推动企业可持续发展。

  研究发现，中国石油在不同报告中披露的碳信息重复内容较多，披露内容以非货币化形式为主，货币化信息较少，且披露信息基本为正面信息，极少对负面碳信息进行客观描述。碳信息披露质量完整性、可靠性、可比性、及时性良好，可理解性优秀，但存在低碳风险预警不足、低碳转型成本未明显披露、碳交易事项陈述较为缺乏、行政处罚等消极信息存在模糊、定量碳信息披露较少、部分年度社会责任报告发布时间较为滞后等需继续改进之处。

  本文的研究丰富了碳信息披露理论，为石油企业碳信息披露质量评价提供了可操作性框架。同时，丰富和拓展了碳信息披露质量评价应用研究，对推动企业碳信息披露质量提升，助推企业绿色可持续发展具有一定意义。

    With the intensification of global climate change and the development of a low-carbon economy, carbon disclosure has become an important aspect of corporate compliance and ESG performance. As one of the world's largest oil and gas producers, PetroChina's carbon information disclosure has attracted widespread attention from all walks of life due to its high energy consumption, high pollution, complex industrial chain, huge production system and high governance difficulties. However, due to the imperfection of China's carbon information disclosure system, the content and scope of corporate carbon information disclosure cannot meet the information needs of stakeholders. Therefore, it is urgent to establish a scientific and reasonable carbon information disclosure evaluation system to conduct in-depth research on the quality of carbon information disclosure of PetroChina.

    In view of this, this paper takes PetroChina as a case study, and firstly uses the literature research method to sort out and summarize the relevant literature on the content and form of carbon information disclosure, the influencing factors of carbon information disclosure quality, and the carbon information disclosure quality evaluation system. Secondly, the carbon information disclosed by PetroChina in its annual report, social responsibility report, environmental protection bulletin and environmental, social and governance report is analyzed. Next, AHP (Analytic Hierarchy Process) was used to construct a carbon information disclosure quality evaluation system that included 5 criterion layers, 15 sub-criterion layers, and 31 program-level indicators such as integrity, reliability, comparability, comprehensibility, and timeliness. On this basis, the fuzzy comprehensive evaluation method is used to evaluate the completeness, reliability, comparability, comprehensibility and timeliness of PetroChina's carbon information disclosure, and finally puts forward suggestions for improving the quality of PetroChina's carbon information disclosure from the internal and external levels, so as to promote the company's carbon emission reduction signal to the outside world and promote the sustainable development of the enterprise.

    It is found that the carbon information disclosed by PetroChina in different reports is mostly repetitive, the disclosure content is mainly in the form of non-monetization, and the monetized information is less, and the disclosure information is basically positive information, and the negative carbon information is rarely objectively described. The quality of carbon information disclosure is complete, reliable, comparable, timely, and understandable, however, there are some areas that need to be improved, such as insufficient early warning of low-carbon risks, lack of obvious disclosure of low-carbon transition costs, lack of statements on carbon trading matters, vague negative information such as administrative penalties, lack of quantitative carbon information disclosure, and lag in the release time of some annual social responsibility reports.

    The research in this paper enriches the theory of carbon information disclosure and provides an operational framework for the evaluation of the quality of carbon information disclosure of petroleum enterprises. At the same time, it enriches and expands the applied research on the quality evaluation of carbon information disclosure, which is of certain significance to promote the improvement of the quality of corporate carbon information disclosure and promote the green and sustainable development of enterprises.