摘要
作为国民经济的重要基础产业,钢铁行业在实现“双碳”目标进程中承担着关键减排责任。文章基于ESG(环境、社会与治理)理论框架,系统分析了我国钢铁行业碳会计信息披露现状,并以鞍钢股份有限公司为典型案例进行深入剖析。研究发现,当前行业普遍存在信息披露标准不统一、内容完整性不足以及第三方审验机制缺失等突出问题。针对这些问题,文章从环境责任履行、社会责任承担和公司治理完善三个维度提出优化路径,包括建立建全披露标准体系、完善信息披露内容框架、引入独立第三方鉴证机制等具体建议。研究成果可为钢铁行业提升碳会计信息披露质量、强化ESG治理效能提供理论参考和实践指导,同时为监管部门完善相关制度规范提供决策依据。
As a crucial foundational industry in the national economy,the steel sector shoulders significant emission reduction responsibilities in the process of achieving the"dual carbon"goals.Based on the ESG(Environmental,Social and Governance)theoretical framework,this paper systematically analyzes the current status of carbon accounting information disclosure in China′s steel industry,with Angang Steel Company Limited serving as a typical case for in-depth analysis.The study reveals prominent issues such as inconsistent disclosure standards,inadequate content completeness,and the absence of third-party verification mechanisms within the industry.In response to these challenges,this paper proposes optimization paths from three dimensions:fulfilling environmental responsibi-lities,assuming social responsibilities,and improving corporate governance.Specific recommendations include establishing a comprehensive disclosure standard system,enhancing the content framework of information disclosure,and introducing independent third-party verification mechanisms.The research findings offer theoretical references and practical guidance for the steel industry to enhance the quality of carbon accounting information disclosure and strengthen ESG governance effectiveness,and provide decision-making bases for regulatory authorities to improve relevant institutional norms.
作者
田宇
TIAN Yu(Tangshan University,Tangshan 063000,China)
出处
《山西经济管理干部学院学报》
2025年第4期35-40,共6页
Journal of Shanxi Institute of Economic Management
基金
唐山市社科联2025年度课题“唐山市数字经济与民营经济高质量融合发展研究”(TSSKL2025-183)
河北省人力资源和社会保障厅2025年度课题“河北省产业结构转型升级中的高技能人才需求研究”(JRS-2025-3173)
河北省工商联2024年度河北省民营经济高质量发展研究课题“河北省民间投资高质量发展研究”(HBGSL20241605)。
关键词
ESG
钢铁行业
碳会计
信息披露
鞍钢股份有限公司
ESG
steel Industry
carbon accounting
information disclosure
Angang Steel Company Limited
