Correlation And Effectiveness Analysis Between Corporate Financial Indicators And Carbon Neutrality Rating

China’s commitment to carbon neutrality by 2060 has brought a new pattern to the global and Chinese response to climate change,and the era of carbon neutrality has come.Enterprises are the subject of the implementation of carbon neutrality strategy and the key link for China to fulfill the commitment of "carbon peak by 2030 and carbon neutral by 2060".In this context,various institutions carried out research on the carbon neutral rating of enterprises.On January 7,2022,China Securities Index and Wind cooperated to officially launch the carbon neutral rating data of China Securities in the Wind financial terminal,jointly promoting the development of carbon neutral investment in China’s capital market.Based on this,the analysis of relevant factors affecting carbon neutrality rating has entered a new stage.In the modern society with more and more perfect financial system,it is more valuable to analyze the financial indicators of enterprises.The good operation of an enterprise,cannot leave the financial index of enterprises supervision and management,normal operation of an enterprise is the lifeblood of finance,financial index analysis and corporate balance sheets are closely linked,in the enterprise management,investment,production and strategic transformation,and other fields has a guiding role,has promoting effect on the survival and development of the enterprise.Under the new development strategy opportunity,it is of great significance to explore the relationship between carbon neutrality rating and corporate financial index of listed companies.Given carbon neutral rating can only access the data in recent years,and after the outbreak of the company’s financial data exist a large number of outliers,this article selects 3666 listed companies in 2019,the company’s financial data,and carbon neutral rating data as sample,using random forests and XGBoost algorithm,exploring carbon neutral rating and the correlation between financial indicators of the company,and The effectiveness and stability of carbon neutral rating prediction based on corporate financial index data were explored by means of multiple random sampling.The results show that in the random forest algorithm and XGBoost algorithm model,corporate financial indicators show positive correlation with carbon neutrality rating.In the random forest model,the prediction accuracy of carbon neutrality rating based on corporate financial index data is high and the characteristic importance of prediction indicators is stable.However,the prediction accuracy of XGBoost model shows volatility and the stability of feature importance degree of prediction index is poor.The enterprise’s environmental awareness will enhance the enterprise’s future growth ability and promote the growth of its financial performance,and the enterprise’s financial indicators will promote the enterprise to improve the ecological effect.Therefore,the conclusion provides an important basis for enterprises to formulate reasonable adjustment of economic growth strategy,protect the ecological environment,and actively fulfill the responsibility of environmental protection.