“双碳”背景下A公司环境会计信息披露研究

Research on Environmental Accounting Information Disclosure of Company A under the “Dual Carbon” Background

摘要: 随着中国经济的高速发展，环境方面的挑战愈发突出，在“双碳”战略提出的背景下环境保护与可持续发展已然成为社会推进的关键方向。发电行业的生产经营活动与环境状况密切相关，因此对该行业的环境会计信息进行深入探究具有重要的实际价值。本文以A公司为例，依据企业近五年公布的年报、社会责任报告等内容，分析其环境会计信息披露的实际状况，指出其中存在的问题，进而给出针对性的改进建议，以提升企业环境会计信息披露质量。

Abstract: With the rapid development of China’s economy, environmental challenges have become increasingly prominent. Against the backdrop of the “dual carbon” strategy, environmental protection and sustainable development have emerged as key directions for social advancement. The production and operation activities of the power generation industry are closely related to the environmental situation, making an in-depth exploration of the environmental accounting information of this industry of great practical value. This paper takes Company A as an example, analyzes the actual status of its environmental accounting information disclosure based on the annual reports, social responsibility reports, and other content published by the company over the past five years, points out the existing problems, and then provides targeted improvement suggestions to enhance the quality of the company’s environmental accounting information disclosure.