Research On The Construction And Application Of Carbon Information Disclosure Quality Evaluation System Of D Power Generation Company

With the increasingly serious climate warming,the negative impact caused by the greenhouse effect has seriously hindered the development of the global economy.The issue of carbon emissions has become the focus of the world’s increasing attention.In order to achieve sustainable development,in recent years,the Chinese government has attached great importance to the management of greenhouse gas emissions,and a series of environmental protection policies have been formulated,and many environmental protection measures for energy conservation and emission reduction have been announced.When it reaches "carbon neutral".As the main source of carbon emissions,enterprises in heavy pollution industry will face stricter supervision.In the context of the low-carbon economy,the disclosure of carbon information has become an important way for enterprises to show their low-carbon emission reduction work to the public.Nowadays,the disclosure of carbon information from all walks of life on the disclosure of heavy pollution enterprises is increasingly concerned,and the disclosure of carbon information in enterprises will also affect the relevant decisions of the stakeholders.Therefore,it is particularly important to evaluate the quality of carbon information disclosure.This article adopts the literature analysis method and hierarchical analysis method.Based on the relevant theories of the domestic and foreign carbon information disclosure,the quality evaluation framework of the international universal carbon information disclosure is drawn.Based on the status quo,the carbon information disclosure quality evaluation system of D power generation company was established.This system includes 5 guidelines such as timely,reliability,and understanding,including 14 sub-guidelines such as information disclosure time,information disclosure basis,and data acquisition sources.Wait for 36 scheme layer indicators.Through the case analysis method,select D power generation company as the research object,collect the carbon information disclosed in the company’s annual report and social responsibility report from the 2017-2021 corporate annual report,and then use the constructed evaluation model to conduct the quality of disclosure of the car carbon information of D power.Evaluate.The research results show that on the one hand,the quality of carbon information disclosure of D-power generation companies in 2017-2021 continues to improve,and the evaluation scores generally show an upward trend;on the other hand,the disclosure of carbon information disclosure of D power generation companies has insufficient information disclosure and insufficient reliability.question.Finally,in response to the improvement of the quality of carbon information disclosure of D power generation company,this article puts forward relevant suggestions from the perspective of the enterprise.At present,my country has not yet developed a unified and standardized carbon information disclosure evaluation system,and in existing literature,the case research of the quality evaluation of carbon information disclosure is not rich enough,most of which are evaluated and analyzed at a certain industry level.Therefore,based on the micro perspective of D Power Generation Company,this article is based on the international CDP evaluation system,and based on my country’s carbon information disclosure policy requirements,combined with the case company carbon information disclosure status,the evaluation system of carbon information disclosure is analyzed by the case company company.It is expected that this indicator system will be of significant reference in the quality evaluation of carbon information disclosure,helping information users in depth and comprehensive grasp of the quality of carbon information disclosure of case companies,promoting enterprises to improve the level of carbon information disclosure,and inspire enterprises to develop low-carbon development.