本文以资源型上市公司为研究样本,考虑年度报告和社会责任报告为碳信息披露主要载体,基于内容分析法形成显著性、量化性和时间性碳信息披露质量维度,设计碳减排管理定位、碳排放管理制度、碳减排实施方法、碳排放合规程度等碳信息披露质量层次与指标,获取碳信息披露质量指数,为评价企业碳信息披露水平提供一种理论思路。

Taking resource based Listing Corporation as samples; this paper considers the annual report and social responsibility report as the main carrier of the carbon information disclosure. Based on content analysis which includes quality level of effect, quantification and time frame for carbon information disclosure, it designs management position and implementation methodology for carbon reduction, management policy and compliance degree for carbon emissions in order to obtain carbon disclosure quality index. This paper is able to provide a theoretical idea for evaluating the enterprise carbon information disclosure level.

F230

国家社会科学基金西部项目“西部资源型产业碳排放问题研究”（11XJY004），陕西省教育厅人文社会科学专项项目“关天经济区节能减排审计问题研究”（11JK0091），陕西省高校哲学社会科学重点研究基地项目“上市公司碳信息披露质量评价与影响因素研究”（2014年度）