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

Abstract

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.