Construction of a Corporate Carbon Disclosure Indicator System and Quality Evaluation: Evidence from Resource-Based Listed Companies

Resource-based companies are key players in reducing carbon emissions and play a central role in achieving China’s dual-carbon goal. Establishing and improving an objective carbon information disclosure mechanism for companies and evaluating the quality of carbon information disclosure in a scientific and reasonable manner have significant reference value for rationally shaping the way to realize carbon peak and carbon neutrality. In view of this, this paper develops an evaluation index system based on four dimensions based on the corporate social responsibility reports of listed companies from 2018 to 2022. After excluding firms with a high degree of greenwashing, the combined weighting-TOPSIS method was used to evaluate the carbon disclosure quality of companies. The research results show that, although the quality of carbon disclosure of resource-based companies has indeed improved since the 2020 dual-carbon goal was proposed, there are differences in the quality of carbon disclosure of companies between different subsectors and regions, and relevant policy recommendations are proposed.