The Research On The Construction Of C Enterprise Carbon Information Disclosure Quality Evaluation System Under The Background Of Low Carbon

The rapid development of the modern economy has greatly improved people’s material life,but has also caused serious damage to the environment.Against the backdrop of the development of a low-carbon economy and growing public concern about environmental protection issues,enterprises are faced with new low-carbon requirements.As a result,carbon emissions,accounting and disclosure issues are attracting more attention from various stakeholders in the day-to-day operations of enterprises,and the disclosure of carbon emissions data is becoming increasingly important.However,China’s current carbon emissions disclosure system is still incomplete,and companies generally face problems such as insufficient disclosure and timeliness of relevant information,which prevents investors from getting a timely picture of the company’s activities.How to motivate enterprises to actively take corporate social responsibility and improve the quality of carbon disclosure is an urgent issue that the State should address in the ecological governance process.In this paper,key C enterprises in the paper industry are selected for study because the current Chinese carbon disclosure system focuses on industry constraints and research can play a more representative role.First,this paper takes the low-carbon economy as a starting point,summarizes domestic and international research on the quality of carbon information disclosure,and organizes current research on the quality of carbon information disclosure.Second,it clarifies the concept of carbon information disclosure and the quality of carbon information disclosure,develops the implications of theories such as sustainable development theory,stakeholder theory,information asymmetry theory,and social responsibility theory,and again selects China’s Company C as the research subject,through analyzing Company C’s carbon information disclosure information from 2017 to 2021,We will identify the current situation and problems related to carbon disclosure of company C.Based on this,an evaluation system of the quality of Company C’s carbon disclosure will be formulated from the five aspects of completeness,understandability,reliability,comparability,and timeliness.Finally,based on the evaluation results,the following recommendations and conclusions are drawn:Company C should improve its disclosure system by increasing environmental awareness,taking the initiative to disclose carbon information,enhancing communication with various stakeholders,and ultimately enhancing the content of its disclosures.Meanwhile,China should formulate and improve relevant regulations on carbon emissions,develop carbon guidelines,and mobilize the monitoring capacity of all social partners to improve corporate carbon disclosure efforts.This paper attempts to examine the assessment of the quality of carbon disclosure.The research in this paper can promote Chinese companies to take more active and effective emission reduction measures as soon as possible,increase the quantitative description of carbon disclosure content,strengthen corporate carbon emissions management,enhance corporate competitiveness,and help the country achieve its goal of low carbon development as soon as possible.