Research on Carbon Accounting Information Disclosure of Chinese Power Enterprises
Authors
Yuting Qian
Corresponding Author
Yuting Qian
Available Online December 2018.
- DOI
- https://doi.org/10.2991/iceemt-18.2018.53How to use a DOI?
- Keywords
- Carbon accounting; power companies; information disclosure
- Abstract
- With the development of the economy and society, the pace of urbanization has been accelerating, and environmental problems caused by air pollution have become increasingly prominent. The development of low-carbon economy has made carbon accounting as a branch of environmental accounting on the world stage, providing guarantee for the realization of low-carbon economy. Currently in China, power companies based on thermal power are high-carbon enterprises. This paper first introduces the current research status of carbon accounting; secondly analyzes the theoretical basis of carbon accounting information disclosure; then through sample survey, according to the carbon accounting information disclosure of power listed companies, discusses the current status and problems of carbon accounting implementation in China's power companies; In response to relevant issues, it proposes countermeasures for the development of carbon accounting in China's power companies.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Yuting Qian PY - 2018/12 DA - 2018/12 TI - Research on Carbon Accounting Information Disclosure of Chinese Power Enterprises BT - 2018 3rd International Conference on Education, E-learning and Management Technology (EEMT 2018) PB - Atlantis Press SP - 275 EP - 280 SN - 2352-5398 UR - https://doi.org/10.2991/iceemt-18.2018.53 DO - https://doi.org/10.2991/iceemt-18.2018.53 ID - Qian2018/12 ER -