The Influence of Corporate Financial Situation on Carbon Information Disclosure

Abstract

Nowadays, the problem of global warming is becoming more and more serious, and low-carbon activities are urgent. The 20th National Congress of the communist Party puts forward the idea of "Actively and prudently promoting carbon peak carbon neutrality" to encourage low-carbon production and life. Enterprises play a dominant role in economic activities; which carbon emission has a great influence on the realization of "double carbon" goal. The enterprise's carbon information is the main basis for evaluating low carbon production and living situation in our country. Therefore, the carbon information disclosure of enterprises is extremely critical. However, since the disclosure of enterprise carbon information is in the voluntary stage, and the disclosure content and standards have not been unified yet, most scholars take the heavily polluting industry as the research object, while there are few researches on the carbon sequestration industry. This paper takes Shandong SCPH Holdings Limited as an example, evaluates the quality of carbon information disclosure by ESG index, and analyzes the reasons for the company's poor quality of carbon information disclosure by combining the annual report and other financial datas. In order to improve the quality of the company's carbon information disclosure, three suggestions are put forward to build a block chain platform, strengthen the training of financial personnel, and give play to the supervision role of third-party organizations in view of the characteristics of the company, so as to realize the "double carbon" goal as soon as possible.