Research On The Evaluation Of Carbon Information Disclosure Quality Of Listed Companties

The consequences of climate change caused by carbon-based greenhouse gas emissions is more and more serious, combating climate change has been a cosmopolitan problem. Now? China is responsible for almost half of all greenhouse gas emissions and is the world’s leading emitter of carbon dioxide. China emitted over 60 million tons of carbon dioxide into the atmosphere every year and is under increasing pressure to reduce emissions. In the background of developing low carbon economy and the concept of sustainable development, the companies are focusing now more than ever on carbon disclosure. However, a unified method to evaluate the quality of carbon information disclosure is lacking and the scholars seldom study the evaluation of quality of carbon disclosure. The research of the quality of carbon information disclosure is very necessary. The article designs three dimensions of carbon information disclosure quality, that is effect quantification, timeframe based analytic hierarchy process?designs a comprehensive evaluation model and an evaluating indicator system of the quality of carbon information disclosure, including low carbon strategy, carbon reduction management and carbon reduction accounting. Taking 162 listed companies from the heavy pollution industry as a sample?and using the annual report and the social responsibility report of 2010-2013 as primary carrier, this paper calculates an estimation to evaluate the quality of carbon information disclosure, which provides a method to evaluate the quality of carbon information disclosure and a supervision basis of carbon information disclosure for regulators.The research shows that:（l） Carbon disclosure quality of Chinese listed companies in the heavy pollution industry is higher as a whole. The quality is gradually improved during year 2010-2013 and kept the rising trend over the past four years.（2） For Chinese listed companies in the heavy pollution industry?carbon disclosure quality in effect is higher than quality in quantification, timeframe in the aspects of low carbon strategy, carbon reduction management and carbon reduction accounting.（3） Carbon disclosure quality of different listed companies in heavy pollution industry are significant different. This illustrates that different industries have attention in various degree on the problem of carbon disclosure quality, and the contents of disclosure and the method of disclosure are all different₄The percentage of carbon information disclosure in the heavy pollution industry is high and has a significantly improve during the past four years. The percentage of carbon information disclosure in some heavy pollution industries reached 100%.At last?according to the current situation of carbon information disclosure of listed companies and the research results, this paper proposes policy suggestions to improve the quality of carbon information disclosure for our listed companies.