Carbon Disclosure Quality Comprehensive Evaluation Model Research And Application

In the face of global warming which is bringing much more serious and frequent risks to the earth, we have to turn our attention to the main culprit of global warming-greenhouse gas in which CO2acts as the leader.Besides,a large part of the greenhouse gases come from the direct and indirect carbon emissions in the enterprises. Now carbon disclosure has become the important part of enterprise environment performance and environment disclosure responsibility, and the stakeholders are increasingly concerned with greenhouse gas emissions、accounting and management. Well, when we gain the carbon disclosure information from a company, how can we estimate quality of the information?In this article, related domestic and abroad studies will be reviewed and analyzed. Then some typical frameworks of carbon disclosure and some strong theoretical basis will be introduced. After this, the paper will use547listed companies from20heavy pollution industries to find the present situation of carbon disclosure, and on the basis of which establish a Chinese carbon disclosure framework. Finally, on the basis of the new framework combined with questionnaire survey method and efficacy coefficient method to build a comprehensive evaluation model to estimate one company’s carbon disclosure quality. Some model using will be found in the end.