Study on the Development level of National Carbon Accounting Information Disclosure based on Topsis Comprehensive Evaluation Method

Liying Yan

doi:10.54097/en6fsn85

Authors

Liying Yan

DOI:

https://doi.org/10.54097/en6fsn85

Keywords:

Carbon Accounting Information Disclosure Level, Topsis Comprehensive Evaluation Method, Analytic Hierarchy Process, Linear Regression

Abstract

Enhancing the level of carbon accounting information disclosure is crucial for achieving China;s "dual carbon" goals and promoting a green economic transformation. Based on this, this paper first constructs an evaluation model for the development of carbon accounting information disclosure, which includes 15 indicators across three levels. It then uses the Analytic Hierarchy Process to assign weights to each indicator, followed by the Topsis comprehensive evaluation method to measure and compare the scores of carbon accounting information disclosure at the provincial level, with 31 cities and regions as units. Finally, linear regression is used to predict the scores of carbon accounting information disclosure for each province over the next five years. The conclusions show that Beijing, Shanghai, and Jiangsu have the best levels of carbon accounting information disclosure, while Jilin and Heilongjiang perform poorly. After five years, Beijing will still lead, with Inner Mongolia Autonomous Region and Xinjiang Uygur Autonomous Region steadily improving, while Jilin and Heilongjiang remain at the bottom. In response to these concerns, practical suggestions are proposed from various angles, including optimizing board structures, improving internal environmental concepts and systems within enterprises, expanding pilot programs for carbon emission rights trading, and perfecting regulations on carbon information disclosure. These suggestions aim to enhance the quality of carbon accounting information disclosure by enterprises and provide theoretical references and solutions for achieving the "dual carbon" goals.

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