Research On The Evaluation Of Carbon Information Disclosure Quality Under The Carbon Trading Mechanism Of H Power Compangy

In the context of my country’s current response to climate change and low-carbon energy structure transformation,the carbon trading mechanism,as a market-based mechanism for achieving carbon emission reduction,has become the key to my country ’ s future goals of "carbon neutrality" and "carbon peak".system.As a high-carbon emission industry,the power generation industry is the main participant in the current carbon trading mechanism.The implementation of the carbon trading mechanism not only promotes the carbon emission reduction of listed power generation companies,but also has a certain impact on the carbon information disclosure of listed power generation companies.The main research purpose of this article is to take the H power listed company as a case to analyze the impact of the carbon trading mechanism on the carbon information disclosure of the H power listed company,and to construct the carbon information disclosure quality evaluation model of the H company under the carbon trading mechanism.The quality of carbon information disclosure is evaluated and analyzed,and suggestions are made to improve the quality of carbon information disclosure of H power generation company under the carbon trading mechanism.First,this paper introduces the concepts and theories related to carbon trading and carbon information disclosure by sorting out the relevant studies at home and abroad,and summarizes the research on the evaluation of carbon information disclosure.Secondly,this paper firstly introduces the case company H and its participation in carbon trading mechanism,and initially analyzes the current situation of carbon information disclosure of company H.It also analyzes the development status of carbon trading mechanism and related policies and regulations at home and abroad,and then analyzes the carbon trading mechanism mainly through the provisions of carbon information disclosure in related policies and regulations and the carbon information disclosure needs of investors and other stakeholders under the carbon trading mechanism,in combination with the existing literature.Then,we analyzed the carbon information disclosure requirements of company H under the carbon trading mechanism,based on the influence of the carbon information disclosure requirements of external stakeholders.Again,using the literature research method and Delphi method,the evaluation of carbon information disclosure quality of Company H under the carbon trading mechanism was conducted by selecting indicators and establishing the system,and using the hierarchical analysis method to determine the weights of evaluation indicators,and establishing the evaluation model of carbon information disclosure quality of Company H under the carbon trading mechanism.Then use the evaluation model to longitudinally evaluate and analyze the carbon information disclosure of H company within five years.On this basis,use the evaluation model to evaluate the carbon information disclosure quality of listed companies in the thermal power industry as a whole to analyze the quality of H company ’ s carbon information disclosure.The relative level of the industry in the same industry.Finally,in view of the problems of carbon information disclosure of Company H,suggestions are made to improve the quality of carbon information disclosure of Company H from the enterprise perspective and the regulatory perspective.For Company H,it is suggested to improve the construction of enterprise carbon emission accounting under carbon trading mechanism and strengthen the construction of carbon emission reduction management mechanism;for the regulatory aspect,relevant government units should improve the standard setting and regulatory mechanism of carbon information disclosure under carbon trading mechanism as soon as possible,strengthen the attention to the reliability of carbon information and establish carbon audit mechanism.