Research on Quality Evaluation of Climate Information Disclosure in Cement Industry

Abstract

This paper discusses the current situation and framework of climate information disclosure through the review of domestic and foreign literature. Based on relevant international guidelines and Chinese policies and regulations, the evaluation system is constructed from four dimensions of governance, strategy, risk management, index and target report by using analytic hierarchy process (AHP) and content analysis method. Taking the content of climate-related information disclosure of Tianshan Stock in 2023 as an example, this paper studies the gap between domestic cement enterprises in their climate information disclosure and the global benchmark, and puts forward relevant countermeasures and suggestions to promote the improvement of the quality of climate information disclosure of listed companies in the cement industry.