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党的二十大报告强调，绿色低碳转型是高质量发展的核心路径。在此战略指引下，国务院及相关部委相继颁布了规范碳信息披露的相关文件，逐步细化了披露要求，为构建绿色经济体系提供了制度保障，以期推动企业环境信息透明化。作为高污染高碳排行业，电力、化工、水泥、钢铁等企业的绿色发展问题已引发了全社会的广泛关注。其中，被生态环境部认定为重污染行业的电力行业更是成为关注焦点，所披露的碳信息是其碳排放、碳生活和碳经济的真实反映。由于我国还未形成统一的碳信息披露标准，由此，针对电力行业所披露的碳信息质量展开深入而详尽研究，对于推动其绿色化和低碳化发展，进而对于促进我国经济实现高质量发展，具有深远的理论和现实意义。

基于此，本文系统梳理了碳信息披露、披露质量及其评价等领域的相关文献，依托信号传递理论、利益相关者理论、外部性理论和可持续发展理论，构建了电力行业碳信息披露质量评价体系，并选择电力行业的龙头企业国电电力作为典型案例，对其碳信息披露信息质量展开分析。结果表明，自2020年以来，国电电力的碳信息披露质量整体得到明显提升，但尚存改善空间。具体体现在：第一，途径单一，缺少披露碳信息的独立报告；第二，披露的外部激励信息较少；第三，描述性披露内容占比过高，量化信息不足。基于分析结果，本文提出，政府相关部门需尽快健全相关规定，增强社会监管、建设碳市场、创碳信息共享平台以及提供政策激励和处罚；同时，国电电力需丰富披露内容、改善披露表述、优化披露方式、健全内审机制并培育复合型财会人才。

最后，基于典型案例分析结果，本文针对电力行业提出行业启示。首先，电力行业需构建行业碳信息披露标准和框架，要求企业在年度报告中设立披露碳排放数据及相关减排措施的固定栏目，使碳披露信息具有行业可比性。其次，电力行业需整合碳排放、能源使用、减排技术等量化信息，形成系统的碳报告，提升信息的标准型、连贯性和完整性。最后，电力行业需积极开展外部碳审计工作，推动具备资质和能力的第三方审计机构介入碳信息披露，确保碳信息的准确性和真实度。

The party's 20th annual report stressed that the green and low-carbon transformation is the core path of high-quality development. Under the guidance of this strategy, The State Council and relevant ministries and commissions have successively issued normative documents on carbon information disclosure, gradually detailed the disclosure requirements, promoted the transparency of enterprise environmental information, and provided an institutional guarantee for the construction of a green economic system. As a high pollution and high carbon emission industry, the green development of power, chemical, cement and steel enterprises has attracted wide attention from the society. Among them, the power industry, which has been identified as a heavy pollution industry by the Ministry of Ecology and Environment, has become the focus of attention, and the carbon information disclosed is the true reflection of its carbon emissions, carbon life and carbon economy. Since China has not yet formed a unified carbon information disclosure standard, the in-depth and detailed research on the quality of carbon information disclosed in the power industry has far-reaching theoretical and practical significance for promoting its green and low carbon, and then promoting the high-quality development of China's economy.

Based on this, this paper system combed the carbon information disclosure, disclosure quality and evaluation in the field of related literature, relying on the theory of signal transmission, stakeholders, externalities and sustainable development theory, build the electric power industry carbon information disclosure quality evaluation system, and choose the electric power industry leading enterprises GD Power as a typical case, the carbon information disclosure of information quality analysis. The results show that since 2020, the overall quality of carbon information disclosure of GD Power has been significantly improved, but there is still room for improvement. This is: first, single way, without independent report of disclosure of carbon information; second, less external incentive information is disclosed; third, the proportion of descriptive disclosure content is too high and the quantitative information is insufficient. Based on the analysis results, this paper proposes that relevant government departments should improve relevant regulations as soon as possible, strengthen social supervision, build carbon market, create carbon information sharing platform and provide policy incentives and penalties; meanwhile, GD Power should enrich the disclosure content, improve the disclosure expression, optimize the disclosure method, improve the internal audit mechanism and cultivate compound accounting talents.

Finally, based on the analysis results of typical cases, this paper puts forward industry enlightenment for the power industry. First of all, the carbon information disclosure standards and framework for the power industry should be established, and enterprises are required to set up fixed columns to disclose carbon emission data and related emission reduction measures in the annual report, so as to make the carbon disclosure information comparable to the industry. Secondly, the power industry needs to integrate quantitative information such as carbon emission, energy use and emission reduction technology to form a systematic carbon report, and improve the standard type, consistency and integrity of information. Finally, the power industry should actively carry out external carbon audit work, promote qualified and competent third-party audit institutions to intervene in carbon information disclosure, and ensure the accuracy and authenticity of carbon information.