Study of Carbon Information Disclosure Issues in X Company

Abstract

China’s carbon trading pilot work is advancing, and the power industry, as one of the largest carbon-emitting industries, has become a key pilot subject in the carbon trading market. Therefore, the low-carbon development of the power industry has an important impact on China’s carbon peak target. This paper takes X Company, a leading enterprise in the power industry, as an example to study its position, method, content, and disclosure quality in carbon information disclosure. The problems with X Company’s carbon information disclosure are summarized, and targeted optimization recommendations are proposed.