ABSTRACT: The direct cause of global warming lies in the massive emission of carbon dioxide, and the abnormal climate will further affect the production and life of society, and even completely change the climate of a place. In the face of global warming, energy conservation and emission reduction have actually been reached in all countries and international organizations, and gradually formed the concept of sustainable development and low-carbon economic development. Based on the need to quantify carbon emissions, carbon accounting emerged. The basis of carbon accounting is the disclosure of carbon information. The disclosure of carbon information can not only provide feedback on the actual completion of carbon emission reduction in a low-carbon economy, but also provide certain data reference for the users and stakeholders of carbon information. As a high energy consumption enterprise, the traditional thermal power industry belongs to the typical industry type that needs to control and discharge.In this context, this paper took Datang International carbon information disclosure as a case study, combined with the social responsibility report published by the enterprise, deeply explored the motivation, content and disclosure method of carbon information disclosure of the case enterprise, as well as a series of existing problems. Attribution analysis is made from three perspectives: government, enterprise and society. Finally, in view of the causes of the problems, it is proposed to promote the legislation of carbon accounting information disclosure and strengthen the supervision of carbon information disclosure at the government level, to standardize the way and content of enterprise carbon accounting information disclosure and to strengthen the training of composite carbon accounting professionals at the enterprise level. At the social level, suggestions are put forward to guide and strengthen stakeholders’ demand for carbon accounting information and strengthen the construction of third-party carbon accounting information audit system, providing optimization ideas for Datang International carbon accounting information disclosure and reasonable and feasible suggestions for China’s overall carbon accounting information disclosure.

KEYWORDS– Carbon accounting; Electric power industry; Datang International; Carbon accounting information disclosure.