——以汉钢为例
Optimization of Carbon Accounting Information Disclosure Framework:
Taking Han Steel as an Example
李清远Ll Qing-yuan;刘浩莉LIU Hao-li
(黑龙江八一农垦大学,大庆163000 )
( Heilongjiang Bayi Agricultural University , Daqing 163000 ,China )
摘要:为促进企业实现经济发展和环境保护共存的目标.达成国家“双碳”目的,以汉中钢铁有限责任公司为例研究优化碳会计信息披露框架,选取汉钢官网披露的信息作为数据,从信息披露框架,披露途径,披露可比性三个方面指出存在的问题,优化该公司的碳会计信息披露框架并提出针对性建议，最后,为钢铁企业碳会计信息披露框架的设计提供参考,为钢铁行业实现“双碳"目标提供帮助，
Abstract: In order to promote the coexistence of economic development and environmental protection among enterprises and achievethe national "dual carbon" goal,Hanzhong Ilron and Steel Co., Lad. is taken as an example to studly and optimize the carbon accountinginformation disclosure framework. The information disclosed on the official website of Hanzhong lron and Steel is selected as data, and theexisting problems are pointed out from three aspects of information disclosure framework, disclosure chanmels, and disclosure comparability.The company 's carbon acounting information disclosure framework is optimized and targeled suggestions are proposed.Finally it providesrelerence for the design of cartbon accounting information disclosure framework for steel entermprises,and provides assistance for the steelindustry to achieve the "dual carbon" goal.
关键词:碳会计;信息披露框架;汉钢
Key words: carbon accounting; information disclosure framework; Han Steel
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