Evaluation Of Carbon Information Disclosure Quality Of Steel Companies Based On Combined Empowerment-topoable Cloud Model

The 20th Annual Report points out that we should promote ecological priority,conservation and intensive,green and low-carbon development.As the mainstay of economic development,enterprises should take the responsibility of promoting ecological civilization and actively participate in the practical action of "double carbon",and more and more enterprises are voluntarily disclosing carbon information as an effective way.In this context,the ability of stakeholders to identify the environmental risks of enterprises makes it urgent to evaluate the quality of the disclosed carbon information.However,at this stage,there is no unified standard for evaluating the quality of disclosure in theory and practice,and due to the different theoretical focuses,a single approach cannot be applied to a variety of specific characteristics,especially in the case of steel companies,which are constantly improving as a "large-emission" industry,and need to update and improve the corresponding quality evaluation system.In view of this,this paper establishes a combination of weighting and topogable cloud model to evaluate the quality of carbon information disclosure of steel enterprises on the basis of mining and screening factors that affect the quality of carbon information disclosure of enterprises,mainly focusing on the design of evaluation indicators for steel enterprises,determination of indicator weights,construction of quality evaluation model and case study of Baosteel.Firstly,based on the eight accounting information quality characteristics and drawing on the research results of authoritative institutions and relevant scholars,this paper constructs an index system for evaluating the quality of carbon information disclosure of steel enterprises,including four secondary indicators such as reliability and 16 tertiary indicators such as information sources,and divides the evaluation levels to pave the way for specific quality evaluation.Secondly,in terms of index weights,the current status of carbon information disclosure of steel enterprises is used as the basis,and the weights are reallocated by combining the advantages of subjective and objective methods.The specific steps are:the FAHP method in the subjective assignment method and the CRITIC method in the objective assignment method are selected,and the game idea is introduced to combine the two,and then the Pareto optimal weight is determined,which ensures the scientificity of the indicator assignment to a certain extent.Thirdly,in view of the fuzzy and random natural attributes of carbon information disclosed by enterprises,this paper selects the material element topological model and introduces the cloud model for affiliation substitution in its eigenvalues to construct a topological cloud model(i.e.,cloud-material element topological coupling model)to comprehensively evaluate the quality of carbon information disclosure,forming a relatively systematic and new quality evaluation model for carbon information disclosure of Chinese steel enterprises--the combined assignment-topological cloud model.Finally,Using Baosteel as the research object for analysis,we collected relevant data for verification and used MATLAB for simulation analysis,and obtained consistent rating results compared with authoritative reports,and the evaluation results are basically consistent with the actual operation;moreover,the method of this paper can specifically see the performance of enterprises in each dimension of indicators,which is more conducive to stakeholders’ decision-making,and further proves the application value of the evaluation method of this paper.