论文部分内容阅读
由于法律法规、监督机制、披露内容等方面的差异,双重上市公司在中美市场中的碳会计信息披露有所不同。本文集中阐述了碳会计信息披露的相关概念,在探讨美国和中国碳信息会计披露现状的基础上,以中国石油化工集团公司为研究对象,全面分析了双重上市公司碳信息披露相关数据并提出合理的政策建议,以期增强企业碳会计信息披露的真实性,提高低碳政策的执行效率。
Due to differences in laws and regulations, supervision mechanism and disclosure contents, the carbon accounting information disclosure of the dual listed companies in the Sino-US market is different. This paper focuses on the related concepts of carbon accounting information disclosure. On the basis of discussing the status quo of carbon information accounting disclosure in the United States and China, taking China Petrochemical Corporation as the research object, this paper comprehensively analyzes the data of dual listed companies on carbon information disclosure and puts forward reasonable Policy recommendations in order to enhance the authenticity of corporate carbon accounting information disclosure and improve the efficiency of the implementation of low-carbon policies.