The Study On The Quality Issues Of Carbon Information Disclosure

In recent years, as global warming become more apparent, people are increasingly concerned about the carbon emissions and carbon information disclosure caused by climate change. In order to reduce carbon emissions and improve the quality of carbon information disclosure, the international community has developed a number of frameworks and standards. China is also keeping up with the pace of the international community, we have released carbon reduction targets and begin to implement carbon trading pilot. In order to promote Chinese corporate carbon emissions and the construction of carbon information management system, this dissertion initiated with the view of the quality of carbon disclosure, so as to explore the quality of carbon disclosure of China at this stage, and to provide a foundation for building Chinese corporate carbon information management system.This paper firstly expounds the connotation and development of carbon disclosure, setting the research scope for the quality of carbon disclosure, and clarifies the necessity of carbon disclosure from the perspective of theory, and explains the evolution of carbon disclosure mechanism from the perspective of both domestic and foreign. In order to establish the evaluation criteria for the quality of carbon disclosure, firstly, by learning from foreign existing carbon disclosure framework, this paper tries to put forward the main content of carbon disclosure framework for Chinese corporate, and on this basis, builds the quality evaluation system of carbon disclosure for this stage of China. Based on the application of AHP to set index weight, the quality comprehensive evaluation model for Chinese corporate carbon disclosure is proposed. Then, through the study of the status quo of corporate carbon disclosure, a conclusion comes as follows:participated in CDP has a positive effect on the quality of corporate carbon disclosure. And then, an empirical evaluation has been done by using the comprehensive evaluation model on the main-board listed energy-intensive industries with high emissions of carbon of 2014, which gives a conclusion that the quality score of sample companies is not high, and most of the companies are in the middle or poor level. Finally, according to the research findings, some recommendations are proposed from the aspects of disclosure system, disclosure platform, encourage policies, authentication mechanism etc.