The Research About Carbon Disclosure Evaluation Model And Application Based On The Analytic Hierarchy Process

Following the agricultural, industrial and informational revolution, low-carbon economy emerges as a burgeoning revolutionary trend in the world economy patterns. Low-carbon economy features the transition from an industry-oriented culture to an ecology-oriented one, becoming the backbone mode in economic development and amelioration of people’s living standard of the future society.With the development of low-carbon economy, the enterprise business environment has a great change. How to urge enterprises to reduce carbon emission from an accounting point of view has become an important issue. Then carbon accounting emerged. Carbon trading is an important breakthrough in the research and application of carbon accounting. Accounting Standards of carbon trading is one of the important contents. But the building of guidelines has many controversies and challenges. The Carbon Disclosure may avoid the recognition and measurement of carbon trading. It is relatively easy to start.Firstly, this paper reviewed the literature about carbon trading, carbon accounting and the Carbon Disclosure, summarized the findings of the Carbon Disclosure Framework and sorted out the theoretical basis related. Then, this paper selected a few industries which have high emissions of greenhouse gas as samples, analyzed the overall situation of carbon disclosure in Chinese listed companies. On this basis, drawing on previous research on the Carbon Disclosure Framework, this paper built an evaluation system of Carbon Disclosure in line with China’s actual situation, set the weight of each index with AHP and framed a Comprehensive Evaluation Model of Carbon Disclosure. Finally, this paper used the constructed evaluation system of Carbon Disclosure to qualify and analyze the Carbon Disclosure of Chinese listed companies, identified the problems and made recommendations to improve the situation of carbon disclosure in Chinese enterprises.