低碳经济背景下上市公司碳会计信息披露研究
其他题名Research on Carbon Accounting Information Disclosure of Listed Companies Under the Background of the Low-Carbon Economy:Taking S Steel Company as an Example
马念慈
2025-01-24
发表期刊商业观察
卷号11期号:3页码:72-75
摘要近年来,在国家持续实施节能减排的巨大压力下,中国的产业结构得到了优化升级.高耗能低标准规定的企业不但环保等级低,而且管控难度系数大,是各种环境污染的关键由来.因此,节能减排是当前国家迫切需要解决的问题.钢铁行业作为高能耗生产型企业,面临着艰巨的任务,必须处理好资源、发展与环境的关系,实现绿色低碳发展的转型升级.在我国,上市公司作为商品经济体系中不可或缺的支柱,肩负着践行企业社会责任的重任,其中关键一环即是致力于生态环境的保护.它们应主动且积极地对外披露碳会计相关信息,以促进我国碳会计理论体系的不断健全与完善,为可持续发展奠定坚实基础.
其他摘要In recent years,China continues to implement energy saving and emission reduction.Under such great pressure,China's industrial structure has been optimized and upgraded.The enterprise with high energy consumption and low standard regulations has low environmental protection grade,and large difficulty coefficient of control.These are key causes of various environmental pollution.Therefore,energy saving and emission reduction is the current national urgent need to solve the problem.Steel industry,as a high energy consumption production-oriented enterprise,is facing the difficult task,and it must deal with the relationship among resources,development and the environment,so as to realize the transformation and upgrading of green low-carbon development.In China,listed companies,as the indispensable pillar of the commodity economy system,shoulder the important responsibility of practicing corporate social responsibility,and a key part of which is to commit to the protection of the ecological environment.They should take the initiative and actively disclose carbon accounting information to promote the soundness and perfection of China's carbon accounting theoretical system and lay a solid foundation for the sustainable development.
关键词碳会计 信息披露 上市公司
DOI10.3969/j.issn.2096-0808.2025.03.014
URL查看原文
ISSN2096-0808
语种中文
原始文献类型Periodical
文献类型期刊论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/39070
专题会计学院
作者单位兰州财经大学会计学院,甘肃兰州 730010
第一作者单位会计学院
推荐引用方式
GB/T 7714
马念慈. 低碳经济背景下上市公司碳会计信息披露研究[J]. 商业观察,2025,11(3):72-75.
APA 马念慈.(2025).低碳经济背景下上市公司碳会计信息披露研究.商业观察,11(3),72-75.
MLA 马念慈."低碳经济背景下上市公司碳会计信息披露研究".商业观察 11.3(2025):72-75.
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