Research On Quality Evaluation System Of Carbon Information Disclosure In Power Generation Enterprises

In recent years,the massive release of carbon dioxide around the world has caused environmental problems such as "greenhouse effect" and attracted much attention.In order to achieve energy saving and emission reduction goals,China,as the world’s largest developing country,actively assumes the international responsibility of reducing carbon emissions.In September 2020,China put forward the "two-carbon" strategy of "carbon peaking and carbon neutrality" in its development plans for the 14 th Five-Year Plan and 2035,demonstrating the country’s resolute attitude towards low-carbon transition and forcing all industries in China to strengthen ecological and environmental protection.In the process of enterprises’ low-carbon awareness and the gradual formation of low-carbon economy,traditional accounting information disclosure has been unable to meet the information needs of the carbon field.Carbon information disclosure can not only measure the effect of carbon emission reduction of enterprises from the perspective of accounting,but also reflect the attitude and determination of enterprises to participate in low-carbon development.However,there is no unified evaluation system for the current carbon information disclosure,and the contents are varied and uneven.Therefore,improving the quality of carbon information disclosure is urgent.Electric power industry is an important industry of "double carbon" in our country.Therefore,it is representative that this thesis selects Chinese electric power industry as the study object.This thesis is divided into five parts.The first part is the introduction,which introduces the research background and significance of this thesis,reviews the relevant literature at home and abroad,collates the current situation of carbon information disclosure,the framework and application of carbon information disclosure quality evaluation system,and gives a literature review,and finally introduces the research ideas and methods of this thesis.The second part is the theoretical overview of this thesis.Firstly,it introduces the related concepts of carbon information disclosure,then introduces the construction method of carbon information disclosure quality evaluation system and mainly introduces the analytic hierarchy process,then introduces the principle of selecting the index of carbon information disclosure quality evaluation system,and finally expounds the theoretical basis of this study combined with the topic and case company.The third part is the status quo of carbon information disclosure quality evaluation system.First of all,the general situation of power generation enterprises,and then analyze the status of the evaluation system,find that there are no unified evaluation system,evaluation system has not highlighted the characteristics of the industry,and expounds the necessity of rebuilding the carbon information disclosure quality evaluation system.The fourth part reconstructs the carbon information disclosure quality evaluation system.The evaluation system has four layers of target layer,first-level index layer,second-level index layer and third-level index layer,including 5 first-level index,14second-level index and 12 third-level index.Ahp is used to determine the weight of evaluation index.Among them,when designing the index system,fully considering the characteristics of the power generation industry,the assessment of carbon emission trading,carbon emission reduction,carbon management and other aspects is strengthened,and corresponding indicators are set accordingly,so as to better evaluate the quality of carbon information disclosure of power generation enterprises.The fifth part is the practical application of the evaluation system for Datang power generation.By combining the company’s financial reports,social responsibility reports and other available multi-channel information,the carbon information disclosure of Datang Power Generation from 2018 to2021 was analyzed and scored by using the designed evaluation system to verify the feasibility of the evaluation system.It is found that the carbon information disclosure quality of Datang power generation shows a good development trend in recent years.Remarkable results have been achieved in social responsibility,innovation input and other aspects,and the readability of enterprises’ carbon information disclosure content is also constantly improving.However,for enterprises,it is still necessary to pay attention to the incomplete content of carbon information disclosure and the imperfect auditing and supervision mechanism of carbon information disclosure.In the last section of this chapter,the safeguard measures in the application of the evaluation system are proposed.Finally,the corresponding research conclusions are drawn.This thesis aims to establish a set of quality evaluation system,comprehensively evaluate the quality of carbon information disclosure of power generation enterprises,and determine the quality evaluation standards of carbon information disclosure,so as to promote the improvement of the level of carbon information disclosure of enterprises.Taking Datang Power Generation as an example,the feasibility of this evaluation system is tested,which can provide reference for the optimization of carbon information disclosure content of other Chinese power enterprises and other high-polluting industries.