Research On Carbon Information Disclosure Quality Evaluation Of Listed Energy Enterprises

Corporate carbon information disclosure is an inevitable requirement to achieve the "double carbon" national strategic objectives,and also an important part of corporate social responsibility and mandatory environmental information disclosure.As the main battlefield of "carbon reduction",the energy industry accounts for more than 80% of the total carbon emissions.It is imperative for energy enterprises to implement carbon information disclosure and improve the quality of carbon information disclosure.In this context,it is of great significance to evaluate and systematically study the quality of carbon information disclosure of energy enterprises.This paper takes listed energy enterprises as the research object,and uses quantitative analysis methods to study the quality evaluation of their carbon information disclosure.First of all,by combing and summarizing the relevant literature,this paper defines the concepts of energy enterprises,carbon information and carbon information disclosure,analyzes the content of carbon information disclosure and the quality characteristics of carbon information disclosure,expounds the relevant basic theories,and provides theoretical support for the later research.Secondly,in order to reflect the index weight more objectively,the entropy weight-CRITIC method is finally selected to determine the index weight by analyzing the advantages and disadvantages of various weighting methods.Third,through the literature analysis method,five dimensions of the evaluation indicators of the quality of carbon information disclosure of energy enterprises were selected,namely timeliness,comprehensibility,comparability,reliability and integrity.Combining the industry characteristics and carbon information disclosure projects,the evaluation index system of the quality of carbon information disclosure of listed energy enterprises was constructed,and five first-level indicators and 26 second-level indicators were determined.Fourth,take 131 listed energy enterprises as research samples,use MATLAB software to process the data,determine the index weight,combine TOPSIS method to evaluate the quality of carbon information disclosure of sample enterprises,and analyze the empirical results.The research results show that:(1)In 2017-2021,the carbon information disclosure quality score of listed energy enterprises increased from 0.2330 to 0.3201,and the carbon information disclosure quality showed a trend of continuous optimization.(2)The comprehensive score of the quality of carbon information disclosure of listed energy enterprises is concentrated in the range of0.2-0.4,of which,there are 7 between 0-0.1,24 between 0.1-0.2,56 between 0.2-0.3,28 between 0.3-0.4,12 between 0.4-0.5,2 between 0.5-0.6 and 2 between 0.6-1.0.(3)Between2017 and 2021,listed energy companies showed a steady improvement trend in terms of timeliness,comprehensibility,comparability,and completeness,with only significant fluctuations in reliability.(4)The carbon information disclosure level of enterprises covered by different industries is different.The score distribution of carbon information disclosure quality of oil and gas enterprises is relatively discrete,while the score distribution of electric power enterprises is relatively centralized;The quality of carbon information disclosure of listed energy enterprises is related to whether the enterprise is listed as a heavy pollution unit,its scale and nature.The larger the enterprise scale,the higher the overall quality of carbon information disclosure;Compared with non-state-owned enterprises,the quality of carbon information disclosure of state-owned enterprises is better.Finally,based on the current situation and empirical results of listed energy companies’ disclosure,this paper puts forward corresponding countermeasures and suggestions from both internal and external perspectives,so as to provide reference for energy companies to improve the quality of carbon information disclosure.