Carbon Information Disclosure Quality Evaluation Research

Global warming has aroused widespread concern in society,and different countries are actively responding to the challenges posed by climate change through emission reduction measures.Carbon information disclosure is a necessary measure to comply with the development of low-carbon economy,and it is also an important way for enterprises to shoulder social responsibilities and display good images.In China,carbon information disclosure is still in the initial stage,there is no unified evaluation system or even a unified carbon disclosure framework.However,global warming is increasingly severe currently and low-carbon economy is growing vigorously.Stakeholders' decisions depend increasingly on richer carbon information.In order to make carbon information disclosure between different enterprises comparable and guide enterprises to improve the quality of carbon information disclosure,this paper builds a carbon information disclosure quality evaluation index system from six dimensions of completeness,accuracy,relevance,reliability,readability and comparability through systematic research on this field.Gray Relational Analysis based on linguistic 2-tuples leads to a comprehensive evaluation result of the evaluation index.In the evaluation process,the objectivity of the index weights are improved by the combined weights.Through the specific application of the three case enterprises,this paper has obtained their overall ranking,general index weights and comprehensive evaluation values of each enterprise.The advantages and disadvantages in carbon information disclosure of the case enterprises are obtained based on deep analysis.Moreover,specific improvement suggestions are put forward.Thus,the feasibility and practicality of the carbon information disclosure quality evaluation index system and the selected evaluation method are proved.