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Study on Evaluation of Carbon Accounting Information Quality in Coal-fired Power Generation Enterprises

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DOI: 10.23977/isspj.2017.21002 | Downloads: 38 | Views: 3383

Author(s)

Shaomei Yang 1, Hong Du 1

Affiliation(s)

1 Department of Economics and Management, North China Electric Power University, NO.689 Huadian Road, Baoding071003, China

Corresponding Author

Hong Du

ABSTRACT

In this paper, by selecting the 2016 annual report or social responsibility report of China's five major coal-fired power generation groups and using content analysis method to make an empirical analysis of the carbon accounting information quality, we found that the carbon accounting information disclosure quality of the five major power generation groups is at medium level. The indicators with higher scores include Pollution Emission, Low-Carbon Awareness and Green Funding. The indicators with lower scores include Carbon Emission Investment, Carbon Emission Transaction. Then, we put forward a series of countermeasures to solve the problems of carbon accounting, including improving carbon accounting research system and guidelines, raising awareness of environmental protection, strengthening social supervision, increasing government carbon emissions monitoring, and implementing a carbon accounting auditing system.

KEYWORDS

Carbon accounting, Coal-fired power generation enterprises, Carbon accounting information quality, Content analysis.

CITE THIS PAPER

Shaomei, Y., Hong D. (2017) Study on Evaluation of Carbon Accounting Information Quality in Coal-fired Power Generation Enterprises. Information Systems and Signal Processing Journal (2017) Vol.2, Num.1: 14-22.

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