Research On Quality Evaluation Of Carbon Information Disclosure Of Resource-listed Companies

A great deal of greenhouse gases such as carbon dioxide emissions caused the severe climate change,has brought environmental problems.The issue of dealing with global warming and climate change has become urgent now.China is one of the world’s largest greenhouse gas emissions countries,including carbon emissions ranking first,the country faces the increasing international pressure.In order to comply with the requirements of low-carbon economy and sustainable development,enterprises pay more attention to the information disclosure of carbon in China.It is necessary to study the quality of carbon information disclosure system.The paper firstly researches domestic and international study of environmental information disclosure and carbon information disclosure,summarizing the carbon disclosure content framework and evaluation methods of information disclosure.Then the paper sets three dimensions of enterprise carbon disclosure,Those are significant,quantitative and temporary dimensions.Based on the analytic hierarchy process,the paper designs three levels of carbon management positioning,management system of carbon emission and carbon emission reduction building carbon disclosure quality evaluation index system and evaluation model.Taking the 71 listed resource companies as a sample,the paper selects the important information from the 2013-2015 annual report and social responsibility report to evaluate the quality of information disclosure via quality evaluation model.Furthermore,the case study of Sinopec analyzes information disclosure quality at the company level.This paper makes a concrete analysis of the enterprise carbon information quality providing a systematic evaluation method and a standard for the supervision and management of carbon information.The paper tries to find out the deficiencies of enterprises carbon disclosure,and puts forward suggestions for improvement in order to improve the quality of carbon information disclosure in Chinese enterprises.