西安石油大学学报（社会科学版）Issue(2)：8-15,8.
上市公司碳信息披露质量评价研究--以重污染行业为例
On the Quality Evaluation of Carbon Information Disclosure of Listed Companies-A Case Study of Firms in Heavy Polluted Industry
摘要
Abstract
Based on the sample of the listed companies from the heavy polluted industry,and with the an-nual report and the social responsibility report as the primary carrier of disclosing the carbon information,this paper has formed the quality dimensions of effect,quantification and time frame for carbon information disclo-sure according to the analytic hierarchy process( AHP). Meanwhile,the paper has designed a quality evalua-tion index system of carbon information disclosure,including low carbon strategy,carbon reduction management and carbon reduction. Then,through the analysis and research of the sampled companies,carbon information disclosure quality index have been obtained,which can provide one analysis method for the evaluation of car-bon information disclosure quality,and offer some supervisory basis of carbon information disclosure to the su-pervisory authorities.关键词
碳信息披露/质量评价/层次分析法/重污染行业Key words
carbon information disclosure/quality evaluation/analytic hierarchy process/heavy polluted industry分类
管理科学引用本文复制引用
赵选民,孙武峰..上市公司碳信息披露质量评价研究--以重污染行业为例[J].西安石油大学学报（社会科学版）,2015,(2):8-15,8.基金项目
国家社会科学基金西部项目（11XJY004）；陕西省教育厅人文社会科学专项项目（11JK0091）；陕西省教育厅2014年人文社科重点研究基地科研计划项目（14JZ033）。 （）
