Research On The Construction And Application Of Carbon Information Disclosure Evaluation Model

With the development of economic globalization,environmental pollution problems increased.The global climate has become an indisputable fact.The catastrophic events brought about by climate issues have shifted attention to the issue of greenhouse gas emissions,led by C02.Enterprises face new requirements for low-carbon emissions.Carbon information disclosure has become one of the important ways of enterprises to fulfill environmental responsibility to meet the requirements of carbon emission reduction.The carbon emissions,accounting and disclosure of the daily business process are also attracting more and more attention from stakeholders.Carbon information disclosure is becoming more and more important.How to evaluate the level of corporate carbon information from the perspective of accounting? Can the current carbon information disclosure really meet the needs of the various stakeholders? This paper attempts to construct the carbon information disclosure evaluation model from the perspective of the characteristics of accounting information quality,which may bring some hope for solving these problems.This paper first summarized the research status of domestic and foreign research status,such as accounting information quality characteristics,and carbon information disclosure.Then,taking the industry of high greenhouse gas emission in China as a sample,this paper tried to construct the evaluation index system of carbon information disclosure in line with the actual situation of listed companies from the perspective of the characteristics of accounting information quality,and designed the comprehensive evaluation model of carbon information disclosure of Chinese enterprises by giving weight to each index.Finally,this paper used the constructed carbon information disclosure evaluation model to quantify the analysis and application,and found relevant suggestions for the problems in order to obtain better application effect.