Research on Carbon Accounting Information Disclosure Based on Topsis Comprehensive Evaluation—A Case Study of the Middle and Lower Regions of the Changjiang River

Identifying carbon accounting information disclosure is key to China's industrial prosperity and socially sustainable development. On this basis, this paper screened out 16 influencing factors of carbon accounting information release, and constructed an index model accordingly. Then, the analytic hierarchy process is used to give weight to the influencing factors of carbon accounting information publishment. Finally, Python was used to construct Topsis comprehensive evaluation. The middle and lower regions of the Changjiang River were measured by provinces and cities, and the scores of each province and city were calculated, so as to identify the important influencing factors of carbon accounting information release. The results show that Shanghai has the highest score and Anhui Province has the lowest score. This paper puts forward suggestions such as strengthening the awareness of carbon accounting information publishment and implementing the mandatory disclosure system.

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Published
2024-12-13
DOI
https://doi.org/10.1145/3724154.3724326
Primary Topic
Regional Development and Environment
Type
article
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Research on Carbon Accounting Information Disclosure Based on Topsis Comprehensive Evaluation—A Case Study of the Middle and Lower Regions of the Changjiang River

Dingyi Ma
Regional Development and Environment
article

Research on Carbon Accounting Information Disclosure Based on Topsis Comprehensive Evaluation—A Case Study of the Middle and Lower Regions of the Changjiang River

Dingyi Ma
article en

Abstract

Identifying carbon accounting information disclosure is key to China's industrial prosperity and socially sustainable development. On this basis, this paper screened out 16 influencing factors of carbon accounting information release, and constructed an index model accordingly. Then, the analytic hierarchy process is used to give weight to the influencing factors of carbon accounting information publishment. Finally, Python was used to construct Topsis comprehensive evaluation. The middle and lower regions of the Changjiang River were measured by provinces and cities, and the scores of each province and city were calculated, so as to identify the important influencing factors of carbon accounting information release. The results show that Shanghai has the highest score and Anhui Province has the lowest score. This paper puts forward suggestions such as strengthening the awareness of carbon accounting information publishment and implementing the mandatory disclosure system.

Tianjin University of Technology (CN)
Openalex Percentile: Top 53%
Regional Development and Environment
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