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Carbon emissions are the source of global warming,which is serious threat to the quality of life on Earth.In this research,the Comparative Analysis of Carbon Disclosure Quality of China COSCO Shipping Company and Pakistan National Shipping Corporation PNSC have been evaluated and analyzed.The Financial disclosure of both the Corporation has also been investigated according to the Accounting standards used in both Pakistan and China.For the Environmental Disclosure,I investigate the Carbon Disclosure Quality of China COSCO Shipping Corporation and Pakistan National Shipping Corporation PNSC.I used a method called 8 items method.The 8 items range from(I1 to I8).These items are closely related to the Carbon Disclosure Project(CDP)questionnaires.I evaluate the corporate disclose information about carbon emission according to the variables of these 8 items.The variables of the 8 items tested in accordance with Global Reporting Initiiatives GRI Carbon Disclosure Frame work.For the above process,I select consecutive five years annual and sustainability reports from 2014 to 2018 of both China COSCO and PNSC.Data for the variables have been obtained from these reports.After that,I choose a score for each variable.The scores are 0,1,2,and 3.Score 0 is for no.information is provided and score 3 is for complete information disclosed in the annual and sustainability reports by both the corporation.The scores have given to the variables which is actually disclosed by the both the Corporation in their respective annual reports.After that,a comparative analysis score board have been created.In this score board,the carbon disclosure quality of China COSCO arid PNSC have been matched according to the variables of 8 items.The actual result obtained from the score board.China COSCO got 23 score out of 24 while PNSC secure only 3 score out of 24.The Financial Disclosure of both corporation China COSCO and PNSC have been analyzed through the International Accounting Standards(IAS/IFRS).For the financial disclosure,majority of Chinese firms are using the convergence of both Chinese Accounting Standards and international accounting standards CAS/IAS.Pakistan is using the IAS/IFRs based system since its inception for its financial disclosure of the Corporation.In this research,it is found that the Carbon Disclosure Quality of the COSCO Shipping Group is according to the international standards.Some related companies of China COSCO Group are disclosing its environmental information.and follow all the national and international laws and regulations related to environmental protection.Likewise,it is found that,the PNSC has a very poor Quality of Carbon Disclosure.PNSC is the only shipping company in Pakistan that serve the nation in marine transportation.In the annual reports of PNSC,there is no actual facts and figures about CO2 and other GHG emission in the annual reports.This research shows that some companies of China COSCO Shipping Corporation voluntarily disclosing their GHG emission data for competitive advantages in the current governance system.