Research On The Construction And Application Of Enterprise Carbon Accounting Information Disclosure Evaluation System

Worldwide warming has become an unavoidable fact due to the accelerated growth of global economic integration,making the need for efficient solutions to this problem inevitable.The measurement of carbon elements is an essential step towards achieving the relevant target.China has suggested "carbon peaking and carbon neutrality" goals,striving to achieve carbon peaking and carbon neutrality in the near future.A key component of carbon accounting is data disclosure,which not only paves the way for the development of a low-carbon economy but also helps society advance in a sustainable manner.Enterprise stakeholders increasingly rely on carbon accounting data in their decision-making because they are the smallest unit for achieving long-term national objectives.This paper has first conducted a systematic review of domestic and international research,defined relevant concepts,and introduced relevant theories in order to increase the quantifiability of carbon accounting information and the horizontal comparability among enterprises,and at the same time,to regulate carbon emitting enterprises,improve the quality of their disclosure,and promote the orderly development of the carbon trading market.Then,by analyzing the data from the review,the paper then defines relevant concepts and introduces relevant theories.Following that,by evaluating the existing disclosure environment both domestically and internationally,incorporating the elements that encourage the disclosure of carbon accounting information,and initially developing a causal logical chain of carbon accounting information disclosure,and on this basis,utilizing the findings of earlier studies on the carbon accounting information disclosure system,additional research is done on the stakeholders’ information needs and the quality of accounting information,using the guiding principles of objectivity and practicality,stability and dynamism,comprehensiveness and hierarchy.Five major dimensions and 22 secondary indicators are chosen,and after a round of expert screening,19 secondary indicators are chosen.The indicator weights are then determined using the hierarchical analysis method,and a consistency test is carried out.Finally,the quality of the case businesses’ disclosure of carbon accounting information is assessed using the evaluation system,and the evaluation results of the case companies are obtained.The case enterprises disclose less monetary carbon accounting information,such as carbon emissions trading income and low-carbon investment income,and the disclosure content is dispersed and lacking in the hierarchy,which reflects the overall disclosure of carbon accounting information of Chinese enterprises,revealing the issues with carbon accounting information disclosure in China.It also outlines the advantages and benefits of this evaluation approach,offering suggestions for further investigation by academics in the future.This paper aims to enhance China’s carbon emission reduction system,regulate and guide enterprise disclosure behavior,enhance the current disclosure level of Chinese enterprises,provide a strong guarantee for the smooth operation of the carbon trading market,provide good support for national carbon management,and encourage the development of a low-carbon economy by building a carbon accounting information disclosure evaluation system.