Quality Evaluation Of Carbon Information Disclosure Of Listed Companies In Petrochemical Industry

Recently,the United Nations issued an appeal to all countries in the world to take positive measures and join hands to alleviate the trend of the intensification of the greenhouse effect and deal with its negative side effects.Once the call was issued,many countries in the world have expressed their support and carried out relevant actions quickly,and China is also working on it,taking a series of steps to conserve energy and cut greenhouse gas eissions,Enterprises play a key role in the interaction betweenhuman activities such as economic development,industrialization and urbanization and controlling greenhouse gas emissions.Futhermore,effectively reduce the petrochemical enterprises’ carbon emissions,which account for a large proportion of the total carbon emissions of domestic enterprises,is particularly important In the path of green and low-carbon development,more objective and transparent carbon disclosure to reduce carbon emissions has the important role of petrochemical enterprises,can provide users a more comprehensive and complete carbon information,help them to make more reasonable decisions.The eatablishment of relevant evaluation system,it should be noted,is the top priority to cope with the quality problem of carbon infomation disclosure of listed companies in the petrochemical industry.In allusion to the problems mentioned above,this paper,fristly,reviews the relevant literature and provides the study of this problem in the petrochemical industry with a solid theory fooundation.Then,taking Sinopec as the case study boject,the paper constructs an index system,which consists of 27 three-level indicators,from six dimensions.In this paper,through the analytic hierarchy process,respectively calculated the subjective weight,objective weight,the comprehensive weight of each evaluation index.Through the case company sinopec has build the evaluation index system for application of sinopec carbon disclosure quality evaluation results are obtained,and then to China petrochemical and other petrochemical industry listed companies’ carbon disclosure quality evaluation results were analyzed,Further,some Suggestions concerning the improvement and advance for carbon information disclosure management of listed companiesin the petrochemical industry are put forward in the last part of the thesis.