摘要
针对碳信息披露质量评价过程中存在的有限评价指标无法全面评价碳信息披露质量的不相容问题,提出一种基于熵权–物元可拓的碳信息披露质量评价模型。首先以电力行业上市公司为研究对象,从可靠性、可比性、可理解性、及时性、相关性5个方面建立碳信息披露质量评价指标体系;然后通过熵权法确定指标权重,解决了碳信息披露质量评价过程受到主观性影响导致评价结果不准确、不客观的问题,最后通过物元可拓模型将各公司标准化数据构建成物元矩阵,计算关联函数得到各公司碳信息披露质量评价结果。利用熵权–物元可拓模型可以解决碳信息披露质量评价中存在的不确定性和模糊性问题,得到全面客观的评价结果。
In view of the incompatibility that carbon information disclosure quality can not be fully evaluated by the limited evaluation indexes in the evaluation process of carbon information disclosure quality,a quality evaluation model of carbon information disclosure quality based on entropy weight and matter element extension model is proposed.Firstly,the index system of carbon information disclosure quality is established in five aspects:reliability,comparability,comprehensibility,timeliness and relevance;secondly,the index weights are determined by the entropy weight method,which solves the problem that the evaluation process of carbon information disclosure quality is affected by subjectivity and results are not accurate and objective;finally,the matter-element extension model is used to construct the standardized data of each company into matter-element matrix,and the correlation function is calculated to get the quality evaluation results of carbon information disclosure quality of each company.The entropy weight-matter element extension model can solve the problem of uncertainty and fuzziness in the quality evaluation of carbon information disclosure,and obtain the overall objective evaluation result.
作者
刘志彬
张宇志
王祎
孙永珍
杨少梅
LIU Zhibin;ZHANG Yuzhi;WANG Yi;SUN Yongzhen;YANG Shaomei(Department of Economics and Management,North China Electric Power University,Baoding 071003,China;School of Business,Hebei University of Economics and Business,Shijiazhuang 050061,China)
出处
《电力科学与工程》
2023年第8期53-61,共9页
Electric Power Science and Engineering
基金
河北省社会科学基金项目(HB22YJ016)。
关键词
碳市场
碳信息披露质量
电力行业
上市公司
熵权–物元可拓模型
carbon market
carbon information disclosure quality
electric power sector
listed companies
entropy weight-matter element extension model
