“双碳”目标下碳信息披露质量评价研究——以兖矿能源为例

Quality evaluation of carbon information disclosure under the goals of carbon peak and carbon neutrality:A case study of Yankuang Energy Group

碳信息披露已成为不可避免的趋势,但企业碳信息披露质量仍缺少评价标准。以煤炭行业25家企业为研究样本,以CDP项目和企业会计准则信息质量要素构建了及时性、可靠性、可理解性、可比性和完整性5个一级指标及12个二级指标和13个三级指标的碳信息披露质量评价指标体系,并以兖矿能源为例,对兖矿能源2017-2021年碳信息披露内容采用AHP IEW的线性组合法进行质量评价。研究发现:从会计信息质量5个维度并结合CDP项目构建的碳信息披露评价指标体系具有一定运用价值;兖矿能源在煤炭行业碳信息披露的状况中较为良好,但改进空间较大;煤炭行业碳信息披露质量整体水平处于上升趋势,但重视程度呈现两极分化趋势且整体披露内容缺乏一致性,披露水平仍有较大上升空间。根据研究发现的碳信息披露质量问题提出对策,以期不断完善煤炭行业碳信息披露,推进煤炭行业企业高质量发展,助力“双碳”目标实现。

Carbon information disclosure has become an inevitable trend,but the quality of enterprises'carbon information disclosure still lacks evaluation standards.Taking 25 enterprises in the coal industry as research samples,a carbon information disclosure quality evaluation index system based on the CDP project and the information quality elements of enterprise accounting standards was constructed,including 5 first level indicators of timeliness,reliability,comprehensibility,comparability,and completeness,12 second level indicators,and 13 third level indicators.Taking Yankuang Energy Group as an example,the AHP-IEW linear combination method was used for quality evaluation of the carbon information disclosure content of Yankuang Energy Group from 2017 to 2021.Research has indicated that the carbon information disclosure evaluation index system constructed from the five dimensions of accounting information quality combined with the CDP project has certain practical value;Yankuang Energy has a relatively good performance in carbon information disclosure in the coal industry,but there is still room for improvement;the overall level of carbon information disclosure quality in the coal industry is on an upward trend,but the degree of attention is showing a polarized trend and the overall disclosure content lacks consistency,and there is still significant room for improvement in the disclosure level.Based on the research findings on the quality of carbon information disclosure,some countermeasures are proposed to continuously improve the carbon information disclosure quality in the coal industry,promote the high-quality development of coal industry enterprises,and assist in achieving the goals of carbon peak and carbon neutrality.