煤炭行业上市公司碳信息披露质量评价研究

Research on evaluation of carbon information disclosure quality of listed companies in coal industry

随着温室气体的大量排放,全球气候变暖的速度逐渐加快,作为负责任的大国,我国企业有责任承担碳减排的艰巨任务。为顺应世界潮流,促进经济可持续发展,要求企业进行碳信息披露的呼声越来越高。梳理了国内外碳信息披露质量评价的有关文献,针对高排放的煤炭行业公司设计了以低碳战略和政策、减排举措、低碳绩效3个维度为基础的碳信息披露质量评价新体系,并运用层次分析法(AHP),选取了28家煤炭行业上市公司进行实证研究。研究表明:从纵向看,碳信息披露质量整体水平逐年增长,一定程度上反映了绿色发展理念的效果;从横向看,煤炭行业上市公司整体碳信息披露质量多在"中"等级及以上,但存在较大差异,表现出与资产规模呈现明显的相关性。最后从政府、企业和社会等多个角度提出针对性建议,力图提高煤炭企业的碳信息披露水平。

Relevant literature on the quality evaluation of carbon information disclosure at home and abroad was integrated,a new carbon information disclosure quality evaluation system was designed based on the three dimensions of low-carbon strategies and policies,emission reduction measures,and low-carbon performance for coal companies with high emissions.And using AHP,28 listed companies in the coal industry were selected for empirical research.Studies have shown that from a vertical perspective,the overall level of carbon information disclosure quality has increased year by year,reflecting the effectiveness of the green development concept to a certain extent.From a horizontal perspective,the overall carbon information disclosure quality of listed companies in the coal industry is mostly at the"medium"level or above,but there are large differences,showing a clear correlation with the asset size.Finally,targeted suggestions were put forward from various angles of the government,enterprises and society,and striving to improve the carbon disclosure level of coal enterprises.