会计学院知识库

大规模二氧化碳排放正在加剧全球范围内的温室效应，对人类的生产和生活造成严重影响。为了应对全球气候变化挑战，各国正积极地投身于节能减排的宏伟事业。作为最大的发展中国家，我国首当其冲承担大国责任。随着“碳达峰、碳中和”双碳目标的提出，碳会计信息披露的重要性日益凸显。然而，当前我国在碳会计信息披露方面的研究尚不充分，企业普遍存在披露不规范的情况。因此，着力提升碳会计信息披露质量势在必行。

基于上述思考，本文借鉴相关理论研究，釆用案例分析法，以重污染发电行业典型代表华能国际为案例企业，以其2018-2022年公开发布的年报、社会责任报告以及环境、社会与公司治理报告为主要信息来源，对收集到的数据和信息进行整理分析，最终汇总得出华能国际碳会计信息披露的动因、方式与内容，并对其碳会计信息披露的整体质量进行评价，与选取的同类企业进行比较，进一步揭示华能国际碳会计信息披露的现状。

通过研究，发现华能国际碳会计信息披露存在的问题有：信息披露可靠性不足、可比性不强以及完整性欠佳。结合其实际情况与相关准则规定，得出这些问题源于内外部因素的共同作用。针对成因，本文从企业外部层面和企业内部层面提出了针对性的对策，包括在企业外部：推进碳会计信息披露立法、完善外部碳会计信息披露监管机制以及完善复合型碳会计人才培养体系；在企业内部：配备碳数据平台、加强内部监管、提升管理层社会责任意识与培养复合型碳会计人才。以期提升华能国际碳会计信息披露水平，同时为其他企业提供经验借鉴，助力我国“双碳”目标的实现。

Large-scale carbon dioxide emissions are aggravating the global greenhouse effect and have a serious impact on human production and life. In order to cope with the challenge of global climate change, countries are actively engaged in the grand cause of energy conservation and emission reduction. As the largest developing country, China bears the brunt of major country responsibilities. With the proposal of the two-carbon goal of "carbon peak, carbon neutrality", the importance of carbon accounting information disclosure has become increasingly prominent. However, the research on the disclosure of carbon accounting information in our country is still insufficient, and enterprises generally exist non-standard disclosure. Therefore, it is imperative to improve the quality of carbon accounting information disclosure.

Based on the above considerations, this paper draws on relevant theoretical research and adopts case analysis method to take Huaneng Power International, a typical representative of the heavily polluting power generation industry, as a case enterprise, and its annual report, social responsibility report and environmental, social and corporate governance report released from 2018 to 2022 as the main information source to sort out and analyze the collected data and information. In the end, the rationale, methodology and content associated with the disclosure of carbon accounting information by Huaneng Power International were summarized, and the overall quality of carbon accounting information disclosure was evaluated, and compared with similar enterprises selected, further revealing the present status of carbon accounting information disclosure at Huaneng Power International.

Through the research, The observation reveals the prevailing issues concerning the disclosure of carbon accounting information at Huaneng Power International are: insufficient reliability, weak comparability and poor integrity of information disclosure. Combined with the actual situation and relevant standards, it is concluded that these problems are caused by internal and external factors. In view of the causes, this paper puts forward targeted countermeasures from the external and internal levels of enterprises, advocating for legislative measures to enhance carbon accounting information disclosure, and refining external reporting mechanisms for such information supervision mechanism and improving the training system of composite carbon accounting talents. In the enterprise: equipped with carbon data platform, strengthen internal supervision, enhance the social responsibility consciousness of management and cultivate composite carbon accounting talents. In order to elevate the standard of carbon accounting information disclosure within Huaneng Power International, concurrently offering a valuable reference for other enterprises to help the realization of China's "double carbon" goal.