A Comparative Regional Study of Carbon Accounting Disclosure Based on the Fuzzy Comprehensive Evaluation Method--Taking the Eastern, Western, Southern, Northern and Central Regions as an Example
DOI:
https://doi.org/10.54097/4j8m8q33Keywords:
Carbon accounting disclosure, Fuzzy comprehensive evaluation method, Hierarchical analysis, Influencing factors, Low carbon economy.Abstract
With the gradual development of corporate ESG investment concepts, it is becoming increasingly clear that exploring carbon accounting disclosure can contribute to the promotion of low-carbon economic development. In view of this, this study divides the country into five regions: east, west, south, north and central, firstly constructs three-level indicators affecting the disclosure of carbon accounting information, then assigns weights to the indicators using hierarchical analysis, and finally uses the fuzzy comprehensive evaluation method to score the overall level of disclosure in the five regions, and identifies that the central region has the highest scores, the western region, the southern region, and the northern region have medium scores, and the eastern region has the lowest scores. It also identified that the central region has the highest score, the western region, the southern region and the northern region have the middle score, and the eastern region has the lowest score, and that factors such as enterprise size and annual carbon emissions of cities are important factors affecting carbon accounting information disclosure.
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