全球气候变暖加剧了气候系统的不稳定,造成了极端天气气候事件频发的现象，这使得人们更加关注碳排放问题。我国经济正在高速发展，减排任务在肩，负重致远。2020年9月习近平总书记在联合国大会上提到“中国将不断提高国家自主贡献力，采取更加有力的政策和措施，碳排放量力争实现2030年碳达峰，2060年碳中和”的宏伟目标，为我国的低碳发展指明了前进的方向。2021年《“十四五”控制温室气体县放工作方案》中提到，强化低碳引领，推动能源革命和产业革命。2021年5月24日，生态环境部印发改革方案，主要目标是到2025年环境信息强制性披露制度基本形成，并强调要重点关注高污染行业。因此，研究火电行碳信息披露问题意义重大。

本文首先在国内外学者研究基础上，结合我国当前低碳发展状况及火电行业的特殊性，构建出碳信息披露质量评价指标体系，在确定评分标准后，将影响企业碳信息披露质量的因素分为内部和外部两个视角。然后运用Python技术在权威搜索引擎百度新闻网页中获取报道次数作为媒体关注度的相关数据，以此作为外部影响因素来分析信息时代背景下媒体关注度对碳信息披露的影响。最后选取标杆企业HN国际作为案例进行分析，并建立多元线性回归模型，运用SPSS22.0对2017年我国碳市场正式运行以来近4年火电行业的披露质量影响因素进行研究并将案例企业与行业进行对比分析。

研究发现，案例企业与行业的差异之处在于其盈利能力对碳信息披露质量是存在正向影响的，这可能是案例企业披露质量高的原因之一，值得其他企业借鉴的。案例企业和行业的负债程度、企业规模、媒体关注度对企业碳信息披露水平有正向促进作用，而发展能力、盈利能力则未呈现，在媒体的调节作用下发展能力对碳信息披露呈现促进作用。各地区间的差异虽仍明显存在，但整体披露情况在近四年向好。最终，本文为企业改善自身披露状况提出了对策，以及改进碳信息披露系统结构、加强复合型财务人员培养、充分利用媒体关注度的正向影响力等政策建议，并对本研究进行了展望。

Global warming has increased the instability of the climate system, resulting in more extreme weather and climate events, which has raised concerns about carbon emissions. China's economy is developing at a high speed, and the task of reducing emissions is on our shoulders. In September 2020, General Secretary Xi Jinping mentioned in the United Nations General Assembly that "China will continue to improve its independent national contribution, take more powerful policies and measures, and strive to achieve the carbon emission peak in 2030 and carbon neutral in 2060", pointing out the direction of China's low-carbon development. It is mentioned in the work Plan for greenhouse Gas Control in the 14th Five-year Plan in 2021 that low-carbon leadership should be strengthened to promote energy revolution and industrial revolution. On May 24, 2021, the Ministry of Ecology and Environment issued a reform plan, with the main goal of establishing a mandatory environmental information disclosure system by 2025 and stressing that it will focus on high-polluting industries. Therefore, it is of great significance to study the carbon information disclosure of thermal power enterprises.

Firstly, based on the research of domestic and foreign scholars, combined with the current low-carbon development status of China and the particularity of thermal power industry, this paper constructed an evaluation index system for the quality of carbon information disclosure. After determining the scoring standard, factors affecting the quality of carbon information disclosure of enterprises were divided into internal and external perspectives. Then, Python technology is used to obtain the number of reports from the authoritative search engine Baidu news web page as the relevant data of media attention, which is used as an external influencing factor to analyze the influence of media attention on carbon information disclosure in the information age. Finally, the benchmark enterprise HN International was selected as a case for analysis, and a multiple linear regression model was established. SPSS22.0 was used to study the influencing factors of disclosure quality of thermal power industry in the past four years since the official operation of China's carbon market in 2017, and a comparative analysis was conducted between the case enterprise and the industry.

The study found that the difference between the case enterprise and the industry is that its profitability has a positive impact on the quality of carbon information disclosure, which may be one of the reasons for the high quality of carbon information disclosure of the case enterprise, which is worth learning from other enterprises. The degree of debt, enterprise size and media attention of the enterprise and industry in this case have a positive effect on the level of carbon information disclosure, while the development capacity and profitability do not show. Under the moderating effect of media, development capacity has a positive effect on carbon information disclosure. Although the differences between different regions still exist obviously, the overall disclosure situation has improved in the past four years. Finally, this paper puts forward countermeasures for enterprises to improve their own disclosure status, as well as policy suggestions to improve the structure of carbon information disclosure system, strengthen the training of compound financial personnel, and make full use of the positive influence of media attention, and gives prospects for this study.

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