Study On Quality Evaluation System Of Carbon Disclosure Project Based On

In the face of the growing global warming problem,we must turn our attention to the culprit of global warming-greenhouse gases,most of the greenhouse gas from the business in the business directly or indirectly discharged,the current carbon information disclosure Has become an important part of corporate social responsibility,stakeholders are increasingly concerned about the daily business operations related to greenhouse gas emissions,accounting and management,carbon information disclosure quality has become increasingly important.So how do you collect and evaluate the carbon information disclosed by the enterprise? This paper first combs the relevant research status of environmental information disclosure and carbon information disclosure,summarizes the research results and summarizes the relevant theoretical basis.Then,taking the transportation industry as an example,this paper analyzes the problems existing in the carbon information disclosure of the enterprise based on the social responsibility report published by the enterprise.On this basis,combined with the content of the CDP questionnaire,we construct a carbon information disclosure evaluation index which conforms to the actual situation of our country System,and use AHP analytic hierarchy process and expert scoring method to set weight for each index,and construct a CDP based carbon information disclosure quality evaluation system.Finally,this paper examines the quality evaluation system of carbon information disclosure constructed by our country's transportation enterprises,and finds out the existing problems and puts forward suggestions to improve the carbon information disclosure status of our enterprises.This study shows that:(1)China's transport enterprises are seriously lack of carbon information disclosure awareness;(2)the contents of the disclosure of the standard framework is not consistent;(3)the overall quality of carbon transport information disclosure is not high,the completion of the situation between the four sub-sectors of the gap between the three indicators of the level of high and low,and the completion of various indicators is not high.