环境会计信息披露是企业承担环保义务、履行社会责任的重要表现，兼具推动企业实现可持续发展与保障利益相关者合法权益的重要作用。随着生态文明建设的持续推进，以政府为代表的利益相关者对于环境会计信息披露的监管越来越严，碳达峰与碳中和（以下简称双碳）更是对企业环境会计信息披露提出了全新的要求。作为高碳排放企业的代表，传统能源企业在生产经营中会使用大量的化石能源，从而产生二氧化碳等温室气体，使得其环境会计信息披露形势愈加严峻，需要加强环境会计信息披露工作，助力企业稳步推进碳达峰与碳中和。本文以GN集团这一具有代表性的能源企业为研究对象，对双碳背景下能源企业环境会计信息披露展开研究。

       首先，本文运用案例研究的方法，对GN集团环境会计信息披露现状进行分析，发现该企业在披露环境会计信息时存在的问题，同时提出这些问题在能源企业中具有普遍性；其次，运用规范研究的方法，归纳双碳对能源企业环境会计信息披露体系的要求，结合问题确定优化思路，对双碳背景下能源企业环境会计信息披露体系进行优化；然后，以此为理论基础，对双碳背景下GN集团环境会计信息披露体系进行重构；最后，提出相应的保障措施。本文主要的研究成果如下：（1）发现了GN集团在环境会计信息披露方面存在披露内容缺乏完整性，披露方式缺乏独立性的问题；（2）优化了双碳背景下能源企业环境会计信息披露体系，具体优化内容包括披露目标、披露内容和披露方式；（3）重构了双碳背景下GN集团环境会计信息披露体系。在重构的体系中，披露目标分为内部目标和外部目标，披露内容包括环境财务信息和环境绩效信息，披露方式为独立环境会计报告；（4）提出了保障双碳背景下GN集团环境会计信息披露体系的具体措施，分别是企业应该增强环境会计信息披露意识和完善内部治理结构。本文的研究成果进一步丰富了能源企业环境会计信息披露的相关内容，重构后的GN集团环境会计信息披露体系能够为其他能源企业环境会计信息披露体系的构建提供借鉴与思路。

    Environmental accounting information disclosure is an important performance for enterprises to undertake environmental protection obligations and fulfill social responsibilities. It also plays an important role in promoting enterprises to achieve sustainable development and protecting the legitimate rights and interests of stakeholders. With the continuous promotion of ecological civilization construction, the stakeholders represented by the government have become more and more strict about the regulation of environmental accounting information disclosure, and the carbon peaking and carbon neutrality (hereinafter referred to as double carbon) has put forward new requirements for the environmental accounting information disclosure of enterprises. As the representative of high carbon emission enterprises, energy enterprises use a large amount of fossil energy in their production and operation, thus producing greenhouse gases such as carbon dioxide, which makes the situation of environmental accounting information disclosure more and more grim, and it is necessary to strengthen environmental accounting information disclosure to help enterprises promote carbon peaking and carbon neutrality steadily. In this thesis, GN Group, a representative energy company, is selected to study the environmental accounting information disclosure of energy companies under the background of double carbon.

    Firstly, using the method of case study, this thesis analyzed the current situation of environmental accounting information disclosure of GN group, found the problems existing in the disclosure of environmental accounting information, and put forward that these problems were universal in energy enterprises; Secondly, using the method of normative research, this thesis summarized the requirements of double carbon on the environmental accounting information disclosure system of energy enterprises, determined the optimization ideas combined with the problems, and optimized the environmental accounting information disclosure system of energy enterprises under the background of double carbon; Then, based on this theory, this thesis reconstructed the environmental accounting information disclosure system of GN group under the background of double carbon; Finally, the corresponding safeguard measures were put forward. The main research results of this thesis are as follows: (1) It is found that GN group has the problems of lack of integrity of disclosure content and independence of disclosure method in environmental accounting information disclosure; (2) This thesis optimizes the environmental accounting information disclosure system of energy enterprises under the background of double carbon. The specific optimization contents include disclosure objectives, disclosure contents and disclosure methods; (3) This thesis reconstructs the environmental accounting information disclosure system of GN group under the background of double carbon. In the reconstruction system, the disclosure objectives are divided into internal and external objectives, disclosure contents include environmental financial information and environmental performance information, and the disclosure method is independent environmental accounting report; (4) This thesis puts forward specific measures to ensure the environmental accounting information disclosure system of GN group under the background of double carbon, which are that enterprises should enhance the awareness of environmental accounting information disclosure and improve the internal governance structure. The research results of this thesis enrich the relevant contents of environmental accounting information disclosure of energy enterprises further. The reconstructed GN group environmental accounting information disclosure system can provide reference and ideas for the construction of environmental accounting information disclosure system of other energy enterprises.

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