Study On The Evaluation Of Voluntary Disclosure Index Of Carbon Information In Enterprises

Since the last century,all countries in the world have been actively seeking the best strategies for dealing with climate change.However,the greenhouse effect caused by excessive greenhouse gas emissions remains a major issue for the global environment.Enterprises play an important role in society and should fulfill their due social responsibilities.In order to promote the corporate social responsibility to better fulfill carbon emission reduction,carbon trading emerged.However,there are still many constraining factors,such as the arbitrariness of the company's carbon information disclosure and the willingness of the company to participate.For Henan Province,located in the Central Plains Economic Zone,the economic development is fast,and listed companies are also close to 80,but the pressure for economic development is still very high.At the same time,Henan Province is a large populous province,where energy and resources are relatively scarce,environmental capacity is limited,and economic development is facing great pressures on energy resources and the environment.Developing a low-carbon economy is the only way.This paper constructs the evaluation model of voluntary disclosure index of carbon information for enterprises;then,based on the annual reports and social responsibility reports of 71 listed companies in Henan Province,the assessment of the voluntary carbon information of listed companies in Henan Province was conducted.Disclosure index.Among them,the carbon information is divided into six specific contents,and the number of carbon information disclosure rows is the main basis in terms of quantity,and the quality is determined from the three dimensions of significance and quantitative time;finally,the disclosure of information from carbon The content composition,quantity,quality,industry differences and other aspects evaluated the voluntary disclosure level of carbon information of listed companies in Henan Province,and finally reached conclusions and provided relevant policy recommendations.After analyzing the voluntary disclosure index of carbon information of listed companies in Henan Province,the following conclusions are drawn: In general,voluntary disclosureof carbon information of listed companies in Henan Province is at a low level,and carbon information voluntary disclosure index The maximum value is only 6.61,the average value is only-2.29e-10,carbon disclosure forms and structures are relatively scattered,and a unified standardization standard has not yet been formed;the degree of differentiation disclosed is relatively large,especially among industries.The differences are more obvious.The higher levels of disclosure are mainly concentrated in mining,manufacturing,electricity and gas industries,while the level of financial industry,cultural communication industry,etc.are relatively low;Disclosures are uneven,and most of them are keen to disclose.There are risks and opportunities related to carbon information,emission reduction measures and performance,while carbon information audit certification and carbon trading are rarely disclosed by companies.Finally,in order to further improve the voluntary disclosure level of carbon information of listed companies,this paper puts forward two suggestions: First,the government establishes and improves laws and regulations on carbon emission reduction;Second,the introduction of mandatory,Operational carbon disclosure.