Research on Carbon Accounting Information Disclosure of BS Company

Huiyong Miao
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Abstract

With the proposal of China's "dual-carbon" strategic goals and the gradual implementation of energy-saving and emission reduction plans at various levels, the carbon accounting information disclosure of key industries with carbon emissions has received increasing attention from all sectors of society. As the second largest carbon emitter in China after the power industry, the steel industry naturally becomes a focus of attention. This article takes BS Company, which is representative in China's steel industry, as the research object, analyzes the basic situation of carbon accounting information disclosure of BS Company, such as its methods and content, and further analyzes the main problems existing in its carbon accounting information disclosure, so as to provide corresponding suggestions.
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BS 公司碳会计信息披露研究
随着我国 "双碳 "战略目标的提出和各级节能减排计划的逐步实施,重点碳排放行业的碳核算信息披露越来越受到社会各界的关注。作为仅次于电力行业的中国第二大碳排放行业,钢铁行业自然成为关注的焦点。本文以我国钢铁行业具有代表性的 BS 公司为研究对象,分析了 BS 公司碳会计信息披露的方式、内容等基本情况,并进一步分析了其碳会计信息披露中存在的主要问题,从而提出相应的建议。
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