The Quality of Carbon Accounting Information Disclosure: A Case Study of Baosteel Co., Ltd.

DOI

10.2991/978-94-6239-642-5_72How to use a DOI?

Keywords

Carbon Accounting; Information Disclosure; Disclosure Quality

Abstract

Against the backdrop of increasingly severe global climate change, carbon accounting information disclosure has become an important tool for enterprises to fulfill their environmental responsibilities. This paper takes Baosteel Co., Ltd. as an example to study the quality of its carbon accounting information disclosure, analyze the existing problems and their causes, and put forward improvement suggestions. By analyzing Baosteel’s sustainable development reports and annual reports from 2020 to 2024, this study finds that the company’s carbon accounting disclosure had deficiencies in completeness, accuracy, relevance, and comparability, with prominent issues including the lack of Scope 3 emission data and ambiguous emission reduction targets. The research results show that insufficient policy drive, cost-benefit trade-off, and imperfect internal management mechanisms are the main reasons for the low quality of disclosure. This study suggests that enterprises enrich the content of carbon accounting disclosure and standardize disclosure formats and channels; meanwhile, policymakers should expedite the formulation of unified carbon accounting standards. This research not only fills the case gap of carbon accounting information disclosure in the steel industry but also provides theoretical support and practical reference for the low-carbon transformation of the industry.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jia Yuan
PY  - 2026
DA  - 2026/04/29
TI  - The Quality of Carbon Accounting Information Disclosure: A Case Study of Baosteel Co., Ltd.
BT  - Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026)
PB  - Atlantis Press
SP  - 714
EP  - 721
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-642-5_72
DO  - 10.2991/978-94-6239-642-5_72
ID  - Yuan2026
ER  -