Research on Carbon Accounting Information Disclosure of Hunan Valin Steel under the “Double Carbon” Policy

Abstract

In recent years, with the continuous development of social economy, the global temperature problem has become more serious, and carbon emissions have become a hot topic that all countries pay close attention to. In March 2021, General Secretary Xi Jinping proposed that China should achieve the goal of carbon peak in 2030 and carbon neutrality in 2060, which is the “double carbon” policy. As a highly polluting steel industry, it should take the initiative to assume the corresponding social responsibility and respond to national policies. Among them, carbon accounting information disclosure is very important. On the one hand, carbon accounting information disclosure can make enterprises and information users better understand the green development and energy conservation and emission reduction of enterprises. On the other hand, carbon accounting information can help government departments have a deeper understanding of the current carbon emissions, and at the same time have a reliable forecast of the future development trend. The important data collected in this paper are sorted out and summarized on the basis of relevant data. This paper analyzes the situation, problems and solutions of carbon accounting information disclosure in Hunan Valin Steel, and points out that there are some problems in carbon accounting information disclosure of Hunan Valin Steel, such as nonstandard contents, limited ways of disclosure and lack of supervision. It also analyzes the causes of these problems from both internal and external aspects of enterprises and puts forward corresponding countermeasures, so as to promote the development of carbon accounting information disclosure of iron and steel enterprises and the smooth implementation of China’s “double carbon” policy.