| With the rise of extreme weather events in recent years,the risk posed by climate change is no longer a rare "black swan" event,but a "gray rhino" event.At the same time,climate change itself and efforts to achieve carbon neutrality also affect all aspects of society.Therefore,to actively assess and forecast the impact of climate change is a key step for the sustainable development of enterprises and economies.For enterprises,in accordance with standard methods,open,transparent and regular disclosure of climate-related information to the public,customers and investors,so as to conduct a comprehensive assessment of their own carbon footprint,formulate emission reduction targets and implementation plans according to the national and industry-specific carbon reduction plans,and achieve at least the average rate and level of industrial emission reduction required by the state.Due to the emission of fuel vehicles will produce a large amount of greenhouse gases,automobile enterprises have turned to the production of new energy vehicles to reduce the impact of automobile exhaust on worsening climate warming and achieving sustainable development from the production end.Therefore,the disclosure of climate-related information of automobile enterprises is crucial to measure the performance of automobile enterprises in dealing with climate change.In this paper,based on the current standards of climate-related information disclosure at home and abroad and combined with the evaluation indexes of climate-related information currently adopted by the automobile industry,the quality evaluation system of climate-related information disclosure of automobile enterprises is constructed by AHP.Secondly,two representative companies in the domestic and foreign automobile industry are selected as research objects,and the quality evaluation model of climate-related information disclosure constructed is applied to score the climate-related information disclosure of the two listed companies in 2021.Thirdly,based on the differences in standards,methods,contents and scores of climate-related information disclosure by the two companies,the paper analyzes the differences in the quality of information disclosure and the reasons for them.Finally,based on the differences between the two companies in the disclosure of climate-related information,corresponding conclusions and suggestions are put forward to improve the level of climate-related information disclosure in the automobile industry.It is found that foreign listed companies in the automobile industry started to disclose climate-related information earlier,and there is a gap in the disclosure of climate-related information between Chinese and foreign listed companies in the same industry.Chinese listed companies have insufficient awareness of coping with climate change,and less climate-related information is disclosed in relevant reports,and the content of climate-related information disclosure is more descriptive.Based on the above conclusions,it is suggested that enterprises should raise their awareness of tackling climate change and actively disclose climate-related information.Meanwhile,it is also proposed for regulators to improve the climate-related information disclosure system according to the actual conditions of China,and countermeasures for investors and other stakeholders to supervise enterprises on climate-related information. |
