Quality Evaluation Of Carbon Information Disclosure In The Coal Industry Research

With the development of low-carbon economy,my country is facing increasing pressure for energy conservation and emission reduction.In December 2017,China's carbon trading market was launched.The coal industry's high carbon emissions and high coal accident rate have become one of the key industries in the carbon trading market.In the process of carbon information disclosure,stakeholders focus on the accounting,management and daily operations of carbon-related greenhouse gas emissions.Carbon information disclosure is of great significance to coal companies.By improving the transparency of disclosed information,it can attract green investors and create more development opportunities for coal companies.This paper uses stakeholder theory,property rights economics theory and information asymmetry theory as the research foundation,combs the views on the quality of carbon information disclosure proposed by domestic and foreign scholars,selects 32 listed coal companies as research samples,and uses CDP carbon information Based on the disclosure project,an indicator system for evaluating the quality of carbon information disclosure in the coal industry has been constructed.The research perspective is accounting information quality,using grounded theory to carry out three-level coding,and obtain 5 first-level indicators,12 second-level indicators and 24 third-level indicators such as comparability,reliability,timeliness,comprehensibility and completeness.Combining qualitative and quantitative indicators,using a case study method,taking Shaanxi Coal Industry as an example,applying a carbon information disclosure quality evaluation model to comprehensively evaluate its carbon information disclosure quality in the past three years.Analyze the quality of carbon information disclosure of Shaanxi Coal Industry,compare the carbon information disclosure of 31 listed companies in the coal industry,put forward the problems of Shaanxi Coal Industry carbon information disclosure,and analyze the reasons for its insufficient disclosure.The research in this paper found that the overall quality of carbon information disclosure in the coal industry is not high,which is mainly reflected in the lack of completeness and reliability of the disclosure quality,and the lack of carbon assurance and carbon emission reduction related data disclosure.Although the quality of carbon information disclosure of the case company Shaanxi Coal Industry is at the upstream level of the industry,there is still a big gap compared with the industry's leading companies.This study proposes that coal companies should strengthen the awareness of voluntary disclosure of carbon information,establish low-carbon related departments,strengthen external supervision and improve carbon information-related regulations and other measures to improve the quality of carbon information disclosure.