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随着科技和经济的不断进步,环境污染也变得日益严重起来。碳会计是对企业中自然资源利用率的考核,对企业所使用的自然资源和其使用效率以及所创造出来的社会效益进行披露的一门新的会计学科。这门学科的诞生,极大地促进了企业的科学发展观和可持续发展战略,对保护自然环境以及发展国民经济都有所帮助。本文基于可持续发展视域下的企业碳会计信息披露因素进行了分析。
With the continuous improvement of science and technology and economy, environmental pollution has also become increasingly serious. Carbon accounting is a new accounting discipline that examines the utilization of natural resources in an enterprise, discloses the use of natural resources used by an enterprise, its efficiency in use, and the social benefits it creates. The birth of this discipline has greatly promoted the scientific concept of development and the strategy of sustainable development of the enterprise, and is helpful for the protection of the natural environment and the development of the national economy. This paper analyzes the factors of enterprise carbon accounting information disclosure under the perspective of sustainable development.