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Case Study of Carbon Accounting Information Disclosure Under the Background of Green Credit — Based on the Analytic Hierarchy Process

机译：绿色信用背景下的碳会计信息披露案例研究-基于层次分析法

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摘要

As one of the most effective tools to solve environmental problems, green credit can not only mobilize more capital to support the environmental protection industry, but also force the transformation of heavy pollution industry, and ultimately achieve a reasonable allocation of resources. Under this background, disclosure of carbon accounting information on heavy pollution industry is imperative. Based on the perspective of analytic hierarchy process, this paper first elaborates relevant concepts, and then takes 10 coal listed companies as samples, innovates and constructs a new comprehensive evaluation system of carbon accounting information disclosure of coal listed companies from four areas: carbon emission reduction effect, carbon increase and decrease subjects, low carbon strategy and carbon emission reduction action. The purpose is to evaluate the contribution of low carbon economy and energy saving and emission reduction, and to promote the sustainable development of China's economy.
机译：作为解决环境问题的最有效手段之一，绿色信贷不仅可以动员更多的资金支持环保产业，而且可以迫使重污染产业转型，最终实现资源的合理配置。在这种背景下，必须披露有关重污染行业的碳核算信息。本文从层次分析法的角度出发，首先阐述了相关概念，然后以10家煤炭上市公司为样本，从碳减排四个方面创新构建了煤炭上市公司碳会计信息披露综合评价体系。效果，碳增加和减少的对象，低碳策略和碳减排行动。目的是评估低碳经济和节能减排的贡献，并促进中国经济的可持续发展。

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