The Research About Carbon Disclosure Evaluation Model And Framework Construction Based On The Integrated Reporting

With the global warming,air pollution and other environmental problems become increasingly serious,low-carbon economy has become the world's economic development consensus.The energy-saving and emission-reduction are an important part of the development of low-carbon economy,and the carbon disclosure is an important means of materializing the process and results of carbon emissions.The governments and the public are more and more concerned about environmental protection and low-carbon development,and pay more attention to the relevant information disclosure.At present,the global scholars and authorities have not yet reached a consensus on the standard for carbon disclosure,and there are differences in the existing carbon disclosure framework.There exists low quantity and quality of carbon disclosure,diverse ways,the lack of third-party auditing and other issues when companies disclose carbon information.It results that the integrity,reliability and comparability of the disclosure are not high.It is difficult to meet the needs of stakeholders.Therefore,there is an urgent need to improve the status of carbon disclosure in order to promote better and faster development of lowcarbon economy.The integrated reporting has become a new trend in global information disclosure and the emergence of integrated reporting will affect the content and method of carbon disclosure.So,there is a particular need to focus on the development of integrated reporting when improving carbon disclosure.Firstly,this paper summarized the domestic and foreign literature about carbon emissions mechanism,carbon disclosure and integrated reporting,and elaborated information asymmetry theory,stakeholder theory,and sustainable development theory,and analyzed stakeholders' demand for carbon information,and analyzed the status,role and reality of carbon disclosure in the mechanism of carbon emission reduction,the limitations of the current corporate reporting model,the impact of integrated reporting on carbon disclosure to explain the necessity of carbon disclosure from the perspective of integrated reporting.It provided theoretical support for follow-up research.Secondly,this paper designed a three-level indicators and eleven secondary indicators of carbon disclosure evaluation index system on the basis of drawing on previous research and integrated thinking,used AHP to determine the weight of each index,developed the criterion of indicators from the three dimensions of significance,quantification and timeliness,and built a evaluation model of carbon disclosure.This paper selected 131 listed companies of high-polluting industries as samples,used the evaluation model to analyze the overall situation of carbon disclosure of listed companies in China,and found out the existing problems and reasons to provide some improvement ideas.Then,this paper found that the current enterprise reporting model is the main reason for the low level of carbon disclosure.So,it was a feasible idea to improve the carbon disclosure situation by changing the enterprise reporting mode.Aiming at the usefulness of decision making,this paper determined the principles of the establishment of the disclosure framework according to the framework of integrated reporting framework,including integrity,importance,reliability,relevance and comparability principle.This paper combined with the elements of integrated reporting and the international carbon disclosure framework,and constructed a framework of carbon disclosure from the perspective of integrated reporting.Finally,this paper put forward a number of suggestions to promote the operation of the carbon disclosure framework,improve the level of carbon disclosure,protect the longterm development of low-carbon economy,and provide some help for the follow-up study.