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环境变化导致可预示的灾害的强度与所波及范围的宽度增强,这促成国与国,各个组织之间的合作。在我国,控制温室气体排放也被提上议程,节能减排是刻不容缓的,低碳会计应运而生。低碳会计将成为未来会计的一个重要分支。Janek Ratnatunga和Stewart Joneszai在1996年提出“碳会计”这个概念。当时,气候变化对在民间社会的稳定,安全访问自然资源和人类生存环境的生态完整性方面面临有史以来最重大的挑战之一。Jan Bebbington在他的文章中提到,碳会计包括碳排放配额的会计处理、成本管理、风险核算报告、不确定性核算报告和碳排放信息披露等。现在人们大多研究的是碳会计中的碳排放权交易会计。在对碳排放权的信息披露进行研究后,Jan Bebbingtona和Carlos Larrinaga-Gonzlezb认为披露碳的非财务报告是很有必要性的;Ans Kolk等阐述了信息披露的前景和为参与者提供碳信息披露的注意事项。
Environmental changes lead to a more predictable degree of disasters and a wider range of disasters, contributing to cooperation between countries and organizations. In our country, the control of greenhouse gas emissions has also been put on the agenda, energy-saving emission reduction is imminent, low-carbon accounting came into being. Low-carbon accounting will become an important branch of future accounting. Janek Ratnatunga and Stewart Joneszai put forward the concept of “carbon accounting” in 1996. At the time, climate change was one of the most significant challenges ever faced in terms of stability in civil society, secure access to natural resources and the ecological integrity of the human environment. In his article, Jan Bebbington mentions that carbon accounting includes accounting for carbon credits, cost management, risk accounting reporting, reporting of uncertainty, and disclosure of carbon emissions. Most people are now studying carbon accounting emissions trading carbon accounting. After studying the disclosure of carbon emission rights, Jan Bebbingtona and Carlos Larrinaga-Gonzlezb considered it necessary to disclose non-financial reports on carbon; Ans Kolk et al. Described the prospect of disclosure and provided Carbon Disclosure to Participants Precautions.