Research On The Quality Evaluation Of Carbon Information Disclosure Of New Energy Automobile Enterprises

This paper mainly studies and analyzes the current situation of carbon information disclosure of domestic new energy automobile enterprises and case enterprise X Company,and expounds the current situation of carbon information disclosure of new energy automobile enterprises.Try to establish an index system that can quantitatively evaluate the quality of carbon information disclosure of new energy automobile enterprises,and comprehensively evaluate the content and methods of carbon information disclosure of case company X and several leading enterprises in the new energy automobile industry.And at the present stage,there are few relevant scholars in the field of automobile industry to conduct research and analysis.Based on the annual report,annual supplementary report,social responsibility report and sustainable development report of new energy automobile industry companies,the carbon information disclosure evaluation index system is used to evaluate and score the quality of carbon information disclosure of sample enterprises of new energy automobile.After obtaining the quantitative evaluation results,comprehensive consideration is carried out according to the non-quantitative disclosure content,and finally the comprehensive evaluation conclusion is obtained.The comprehensive evaluation of carbon information quality of the case company X is excellent,and the evaluation quality is improving year by year.From the beginning,the score is almost equal to the average level of the industry.After one year’s improvement and development,the latest carbon information disclosure has completely exceeded the average level of the industry,and both quantitative evaluation and non-quantitative evaluation have performed well.Belongs to the industry in the carbon information disclosure performance is quite outstanding first echelon.But at the same time,there are still many aspects can be optimized,in some aspects there are deficiencies.From the changes in the comprehensive evaluation of carbon information disclosure of new energy automobile enterprises in the past three years,it can be seen that new energy automobile enterprises attach more importance to the importance of carbon information disclosure with the progress of time,and their willingness to disclose carbon information is gradually increasing.From the perspective of disclosure,most enterprises choose to disclose in the annual report,social responsibility report and environmental report at the same time;However,from the perspective of disclosure content,most enterprises still have some reservations about the carbon information that should be disclosed,and the disclosure content is not detailed enough,and generally lacks the elaboration of accounting standards for quantifiable disclosure content.In general,the overall score of carbon information disclosure quality of new energy vehicle enterprises is concentrated around the pass line,and the overall disclosure quality level from 2019 to 2022 shows an increasing trend year by year.In addition,when it comes to information disclosure,enterprises generally lack third-party audit and verification,and occasionally audit ESG report and social responsibility report,but independent audit of carbon information is rare.