摘要:近年来，我国经济高速发展，但同时环境也不断恶化，全球性气候变暖对人类的生产生活产生了一定的影响。政府监管机构、环保组织开始严格审查企业的碳排放量和年报中的碳会计信息。本文介绍了碳会计和碳会计信息披露的概念、内容和目标，并分析了碳会计信息披露的基础理论。然后对上海证券交易所和深圳证券交易所的上市公司进行了碳会计信息披露比例的数据分析。并对江苏沙钢2011年和2012年披露的年报进行分析，研究其在年报中披露的碳会计信息。江苏沙钢2011年和2012年年报中在董事会报告、财务报告二个部分对碳会计信息进行了披露，但是2012年披露的内容显著增多。显而易见，企业对碳会计信息披露开始慢慢重视起来。将江苏沙钢两年的年报进行对比，可以发现企业披露的碳会计信息不断完善，但是还存在一定的问题。又对国外碳会计信息披露的框架进行国际比较，分析其对我国碳会计信息披露制度建立的启示。最后对加强上市公司碳会计信息披露从理论研究、政府和企业三方面提出对策。
关键词 碳会计；信息披露；社会责任理论；利益相关者理论；信息不对称理论
Abstract:In recent years, our country economy high speed development, but at the same time, the environment is worsening and global warming to human production and living has a certain influence. Government regulators, environmental groups began to strict censorship enterprise's carbon emissions and carbon accounting information in annual report. This paper introduces the concept of carbon and carbon accounting information disclosure, content and target, and analyses the basic theory of carbon accounting information disclosure. Then on the Shanghai stock exchange and Shenzhen stock exchange in the proportion of carbon accounting information disclosure of listed companies data analysis. And the Jiangsu shagang disclosed in the annual report in 2011 and 2012 were analyzed, and research its carbon accounting information disclosure in the annual report. The report, two part of the financial report of the disclosure of the carbon accounting information on the board of Jiangsu Shagang in 2011 and 2012 annual report, but in 2012 the disclosure of the content significantly increasedIt is obvious that enterprises of carbon accounting information disclosure slowly begin to attach importance to it. Compare Jiangsu shagang's annual report for two years, can be found that enterprises continuously improve carbon accounting information disclosure, but there are also some problems. And foreign carbon accounting information disclosure framework for international comparisons, analyze its enlightenment to establish carbon accounting information disclosure system in China. Finally, to strengthen carbon accounting information disclosure of listed companies from three aspects as theory research, the government and enterprises put forward countermeasures.
Keywords Information disclosure Information disclosure Social responsibility theory Stakeholder theory Asymmetric information theory
