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随着经济的快速发展,全球出现了严重的环境问题,各国纷纷采取各种措施进行环境保护,低碳环保的观念深入人心,在这样的背景下,企业作为环境破坏的主要责任者,必须对其采取必要的措施和准则,来规范其经济活动,碳会计、碳会计信息等概念便随之产生。本文主要对碳会计、碳会计信息等概念进行解释,试着指出碳会计信息披露的原则,以及怎样评价碳会计信息披露质量。
With the rapid economic development, there have been serious environmental problems in the world. Various countries have taken various measures to carry out environmental protection and the concept of low-carbon environmental protection enjoys popular support. Under such background, as the main responsibility of environmental destruction, enterprises must It takes the necessary measures and guidelines to regulate its economic activities, carbon accounting, carbon accounting information will be the concept of the ensuing. This paper mainly explains the concepts of carbon accounting and carbon accounting information, and tries to point out the principle of carbon accounting information disclosure and how to evaluate the quality of carbon accounting information disclosure.