Study of Green Information Disclosure on China's Thermal Power Plants

T. Li, Y. M. Song, Y. Liu

2018

Abstract

This paper studies the way of green accounting information disclosure by introducing the basic idea of input-output analysis and combining it with the emergy analysis in the field of ecological economics and aims to explore a framework to disclose green accounting information. Firstly, through the research on the status quo of China's green information disclosure, it is found that there are two main problems in the disclosure of green information in China, that is, incompleteness in disclosure content and difficulty in measurement. Then, by taking China’s coal-fired thermal power generation as an example, the main input resources, flow of directions and the final transformation forms are summarized from the perspective of material flow. By analyzing the generation process of coal-fired generation plants, this paper attempts to apply the basic idea of input-output analysis to construct the preliminary framework of green information disclosure. Furthermore, emergy analysis is introduced to convert physical data to monetary information to provide a unified enterprise disclosure framework of green accounting.

Paper Citation

in Harvard Style

Li T., Song Y. and Liu Y. (2018). Study of Green Information Disclosure on China's Thermal Power Plants.In Proceedings of the International Workshop on Environmental Management, Science and Engineering - Volume 1: IWEMSE, ISBN 978-989-758-344-5, pages 469-480. DOI: 10.5220/0007562204690480

in Bibtex Style

@conference{iwemse18,
author={T. Li and Y. M. Song and Y. Liu},
title={Study of Green Information Disclosure on China's Thermal Power Plants},
booktitle={Proceedings of the International Workshop on Environmental Management, Science and Engineering - Volume 1: IWEMSE,},
year={2018},
pages={469-480},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007562204690480},
isbn={978-989-758-344-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Workshop on Environmental Management, Science and Engineering - Volume 1: IWEMSE,
TI - Study of Green Information Disclosure on China's Thermal Power Plants
SN - 978-989-758-344-5
AU - Li T.
AU - Song Y.
AU - Liu Y.
PY - 2018
SP - 469
EP - 480
DO - 10.5220/0007562204690480