“双碳”目标下广东省电力行业环境信息披露与低碳转型路径研究

Research on Environmental Information Disclosure and Low-Carbon Transition Path of Electricity Industry in Guangdong Province under the “Double Carbon” Goals

摘要: 在“双碳”目标背景下，电力行业作为碳排放重点领域，其低碳转型至关重要。本文聚焦广东省电力行业，深入探讨环境信息披露对其低碳转型的影响及作用机制。通过构建“制度–企业–市场”三维分析框架，剖析环境信息披露制度演进，结合华能国际电力广东分公司与广东电力发展股份有限公司案例，研究发现环境信息披露质量与企业转型绩效正相关，高质量披露能引导企业优化资源配置、提升风险管理、促进低碳转型。针对行业共性问题，提出政策优化建议与企业行动指南，旨在为广东省乃至其他地区电力行业低碳转型提供参考，助力“双碳”目标实现。

Abstract: Against the backdrop of the “Double Carbon” goals, the electricity industry, as a key carbon emission sector, faces a critical low-carbon transition. This paper focuses on the electricity industry in Guangdong Province, deeply exploring the impact and mechanism of environmental information disclosure (EID) on its low-carbon transition. By constructing an “institutional-enterprise-market” three-dimensional analysis framework, it dissects the evolutionary path of EID systems. Combining case studies of Huaneng Power International Guangdong Branch and Guangdong Electric Power Development Co., Ltd., the study finds a positive correlation between the quality of EID and corporate transition performance. High-quality disclosure guides enterprises to optimize resource allocation, enhance risk management, and accelerate low-carbon transformation. Aiming at common industry issues, this paper proposes policy optimization suggestions and corporate action guidelines, seeking to provide references for the low-carbon transition of the electricity industry in Guangdong Province and beyond, thus facilitating the achievement of “Double Carbon” goals.