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The Construction and Validity Test of Enterprise Carbon Accounting System

Author: LiLinZuo
Tutor: WangDeFa
School: Hubei University of Technology
Course: Accounting
Keywords: carbon accounting accounting recognition accounting measurement carbon information disclosure validity
CLC: F275
Type: Master's thesis
Year: 2014
Downloads: 2
Quote: 0
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Abstract


With two hundred years of industrial expansion, now we live lives ofunprecedented wealth which comes from the full use of environmental resources. At thesame time, the global environment problems are imperiling our survival. The issue ofclimate change is one of the most attracting environmental problems due to itscomprehensive effects. All countries are trying to mitigate climate change and reducethe emissions of greenhouse gases under this background. China, as the world’s largestemitter of greenhouse gases, is also actively seeking for measures. At present, Hubei,Guangdong and other six regional carbon trading markets have started. Then thecertification of enterprise carbon emission reduction will launch. At the same time,some commercial enterprises such as WAL-MART, Shenzhen Grammy begin toimplement the Carbon Disclosure Project, which is trying to attach carbon labels ongoods. But we need basic accounting datas whether in carbon tradings or CarbonDisclosure Project. Since China has not established carbon accounting system,accounting recognition and measurement of corporate carbon emissions are not includedin enterprise accounting system. So when enterprises participate in the carbon tradingsor disclose carbon information, they are short of normative guidances and accurate datas.Based on this fact, this paper tries to construct the enterprise carbon accounting systemto provide theory supports and operating rules for enterprise carbon accounting.The paper is divided into two parts like the construction and validity test ofenterprise carbon accounting system, which is followed by a main line and two supportpoints. In the part of the theoretical analysis, the author tries to construct the enterprisecarbon accounting system on the basis of the related theories and predecessors’researches. The process of the construction of enterprise carbon accounting system isthe main line of this paper. Identifying the target of carbon accounting is the startingpoint of construting the carbon accouting system. Basic assumptions and informationquality requirements of carbon accouting are the basic premises which guide therecognition, measurement and disclosure of carbon accounting. According to the waysof acquiring emission rights, the carbon emission rights will be divided into threecategories and recognized respectively. Meanwhile, this paper provides five measurement attributes based on the activity datas and emission factors which are thecomponents of the formula for calculating the carbon emissions. Furthermore, this paperprovides four carbon disclosure forms to make sure that the informations cancomprehensively reflect the status of low carbon development of the enterprises. Theseinformations include the strategy, low carbon management, risk response and carbonemissions of the enterprise.The environment analysis and the empirical study are two support points of thispaper. The environment analysis demonstrates the probability of implementingenterprise carbon accounting in china. Through a series of policies of encouraging thelow carbon development and the pilot work of the carbon trading, we can see that ourcountry already has the basic conditions for constructing enterprise carbon accountingsystem. In the part of the empirical study, this paper uses Eviews software andconstructs the model of the relationship between the enperprise value and accountingrecognition, measurement, disclosure with the the sample of sixty S&P500companiesto exam the validity of the accounting system. The results show that the improvement ofcarbon information disclosure will significantly increase the enterprise value and thecarbon measurement standards adopted by enterprises will also have an importantinfluence on the enterprise value, which further reinforce the conclusion of theenvironmental analysis. These results will encourage enterprises to actively participatein and promote the work of construction of the carbon accounting system.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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