摘要
近年来,伴随全球经济高速发展,环境污染越来越严重,极端天气频发,这引起了国际范围内对环境治理问题的广泛关注,“碳中和”概念应运而生。重污染企业对工业化时代国民经济的快速发展作出了重大贡献,但在大刀阔斧发展经济的同时也对人类赖以生存的自然环境带来了极大威胁。披露环境会计信息有助于促进企业在发展经济的同时注重环境保护,本文以我国16类重污染行业的370家上市公司作为分析样本,16类行业分别选择龙头企业作案例样本,通过分析其披露环境会计信息时选择的载体以及披露内容的质量,探讨披露环境会计信息时存在的问题,并给出相应的建议,为我国经济发展实现“双脱钩”,实现“碳中和”贡献力量。
In recent years,with the rapid development of economy,environmental pollution has become more and more serious,and extreme weather has occurred frequently,which has aroused extensive international attention to environmental governance,and the concept of"carbon neutrality"has emerged as the times require.Heavy polluting enterprises have made significant contributions to the rapid development of the national economy in the industrialization era,but they have also brought great threats to the natural environment on which human beings depend while developing the economy in drastic manner.Disclosure of environmental accounting information helps constrain enterprises to pay attention to environmental protection while promoting the development of economy.Therefore,this paper,taking 370 listed companies in 16 types of heavy polluting industries in my country as analysis samples and 1 leading company of each type of the industries as case samples,reveals the problems in the disclosure of environmental accounting information through analyzing the carriers and the disclosures,and puts forward corresponding suggestions for achieving"double decoupling"and"carbon neutrality"for the country's economic development.
作者
丁凌
周书灵
夏雨欣
DING Ling;ZHOU Shu-ling;XIA Yu-xin(School of Business,Suzhou University,Suzhou 234000,Anhui,China)
出处
《景德镇学院学报》
2023年第2期23-28,共6页
Journal of JingDeZhen University
基金
宿州学院横向项目(2022xhx054)
宿州学院教学研究项目(szxy2021jyxm13)
宿州学院横向项目(2022xhx055)。
关键词
碳中和
重污染企业
环境会计信息披露
carbon neutrality
heavy polluting enterprises
environmental accounting information disclosure
