煤炭行业作为国民经济的重要基础产业，支撑了社会经济的迅速发展。煤炭的高强度利用与转化，造成的碳排放和其他环境问题越来越严重，在很大程度上直接影响着我国“双碳”目标的实现。国家环境监管部门相继出台了相关文件和规定，对企业碳信息披露做出了规范和要求，对企业完善碳信息披露具有重要促进作用，但是，由于相关文件规定缺乏强制性和可操作性框架及评价标准，同时企业受利益驱使，碳信息披露的主观意愿不足和内部机制不健全，使得碳信息披露质量普遍不高，不利于利益相关方的判断、监管和决策，也不利于企业降低排放、实现绿色发展。基于此，论文研究不仅对平煤股份提高碳信息披露质量具有重要的指导意义，也对其他煤炭开采企业具有一定的借鉴意义。

      本文选取平煤股份为研究对象，以2019-2021年为研究样本，在梳理总结国内外相关领域研究成果、理论和企业环境信息披露政策的基础上，明确了碳信息及其披露质量的含义，分析了平煤股份碳信息披露存在的问题、原因以及影响碳信息披露质量的因素，在明确评价指标选取原则和依据的基础上，构建了平煤股份碳信息披露质量评价体系，通过问卷调查和专家打分，运用AHP方法确定各指标权重并构建评价模型，对平煤股份碳信息披露质量进行评价，结果表明：（1）存在主要问题是完整性不足，可靠性、可比性、可理解性和相关性均差，主要原因是企业内部缺乏碳信息披露标准、缺乏碳信息披露机制和国家政策和制度强制性不足、缺乏具体的框架和标准；（2）2019-2021年平煤股份碳信息披露质量差，主要影响因素按影响程度从大到小依次是缺少信息获取方式与来源的说明、缺少碳信息采集流程说明、未设立独立章节披露有关信息、缺少量化信息以及图表说明等。根据研究结果，从企业内部碳信息披露意识、企业内部碳信息披露标准、企业内部碳信息披露机制、国家碳信息强制披露制度、碳信息披露框架标准以及碳信息披露审计鉴证六方面，提出了平煤股份提高碳信息披露质量的对策建议。

关 键 词：煤炭企业；碳信息披露；碳信息披露质量；层次分析法

研究类型：案例研究

      The coal industry, as an important basic industry of the national economy, supports the rapid development of the social economy. The high intensity utilization and conversion of coal have caused increasingly serious carbon emissions and other environmental issues, which directly affect the achievement of China's "dual carbon" goals to a large extent. The national environmental regulatory authorities have successively issued relevant documents and regulations, which have standardized and required the disclosure of carbon information by enterprises. This plays an important role in promoting the improvement of carbon information disclosure by enterprises. However, due to the lack of mandatory and operational frameworks and evaluation standards in relevant documents, and driven by interests, the subjective willingness of carbon information disclosure is insufficient and the internal mechanism is not sound, resulting in generally low quality of carbon information disclosure. It is not conducive to the judgment, regulation, and decision-making of stakeholders, nor is it conducive to reducing emissions and achieving green development for enterprises. Based on this, the research in this paper not only has important guiding significance for Pingmei Group to improve the quality of carbon information disclosure, but also has certain reference significance for other coal mining enterprises.

      This article selects Pingmei Co., Ltd. as the research object, with the period from 2019 to 2021 as the research sample. Based on the summary of research achievements, theories, and corporate environmental information disclosure policies in relevant fields at home and abroad, the meaning of carbon information and its disclosure quality is clarified. The problems, reasons, and factors affecting the quality of carbon information disclosure in Pingmei Co., Ltd. are analyzed, and the principles and basis for selecting evaluation indicators are clarified. We have constructed a quality evaluation system for carbon information disclosure of Pingmei Corporation. Through questionnaire surveys and expert scoring, we used the AHP method to determine the weights of each indicator and constructed an evaluation model to evaluate the quality of carbon information disclosure of Pingmei Corporation. The results show that: (1) the main problems are insufficient completeness, poor reliability, comparability, comprehensibility, and correlation, mainly due to insufficient mandatory national policies and systems Lack of specific frameworks and standards, insufficient awareness of independent disclosure by enterprises, and inadequate disclosure mechanisms; (2) From 2019 to 2021, the quality of carbon information disclosure of Pingmei Co., Ltd. was poor, and the main influencing factors were leaders' overview and signature, independent chapters, explanation of proper noun, internal review, commitment to the authenticity of the information disclosed, and the combination of words and figures according to the degree of impact. Based on the research results, countermeasures and suggestions for improving the quality of carbon information disclosure by Pingmei Corporation are proposed from six aspects: internal carbon information disclosure awareness, internal carbon information disclosure standards, internal carbon information disclosure mechanism, national mandatory carbon information disclosure system, carbon information disclosure framework standards, and third-party audit verification of carbon information disclosure.

Key words:Case study of coal enterprises; Carbon information disclosure; Quality of carbon information disclosure; Analytic Hierarchy Process

Thesis type:Case Study

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