Research on the quality evaluation of carbon information disclosure under the target of “double carbon”: based on the analysis of A-share mining listed companies

Carbon information disclosure is a key measure to achieve the goal of “double carbon”, and it is also an important means to strengthen the implementation of carbon emission reduction supervision responsibility, cope with climate change and promote social sustainable development. Based on the five characteristics of the quality of carbon information disclosure——understandability, timeliness, comparability, verifiability and completeness, and on the basis of carbon information disclosure project （CDP）, the integrity dimension is refined and decomposed into five aspects: carbon target, carbon accounting, carbon governance, carbon performance and carbon risk and opportunity, and an evaluation system of carbon information disclosure quality is constructed, which includes five first-level indicators, nine second-level indicators and fifteen third-level indicators. It is found that the quality of corporate carbon information disclosure is generally increasing year by year, and the proposal of “double carbon” goal has significantly improved the quality of corporate carbon information disclosure. There are great differences in the quality of carbon information disclosure among different enterprises. The quality of carbon information disclosure is closely related to the size and disclosure form of enterprises. Larger enterprises and enterprises that choose ESG report for disclosure usually have higher carbon information disclosure index. In addition, the study also finds that enterprises have shortcomings in carbon accounting, carbon governance, carbon risks and opportunities under the dimensions of understandability, comparability and integrity. In order to improve the quality of carbon information disclosure in the mining industry, the following measures are suggested: increasing understandability with illustrations, unifying the disclosure framework to enhance comparability, improving the accounting system to enhance carbon accounting, stimulating carbon governance with dynamic management mode, and building an evaluation system to lead carbon risks and opportunities, aiming at empowering the sustainable development of the mining industry, providing reference for the mining industry and other industries, and helping to achieve the goal of “double carbon”.