基于熵值法的发电上市企业环境会计信息披露质量评价
Quality Evaluation of Environmental Accounting Information Disclosure for Power Generation Listed Companies Based on Entropy Method

文章构建了包括环境污染，环保执行，环境绩效三个维度15个变量的环境会计信息披露质量评价指标体系，基于熵值法对发电上市企业2023年通过对外披露的年度报告、社会责任报告、可持续发展报告和ESG报告数据进行分析，将53家上市样本发电企业环境会计信息披露质量得分进行排名。研究表明：发电上市企业在同一年度披露质量得分差异较大，粤电力A在53家样本企业中得分最高，广州发展、桂东电力位居二、三位。基于相关对样本企业的分析提出针对性建议以期促进发电上市企业环境会计信息披露质量快速发展。
The article constructs an environmental accounting information disclosure quality evaluation index system with 15 variables including three dimensions of environmental pollution, environmental execution, and environmental performance. Based on the entropy method, the annual report, social responsibility report, sustainable development report, and ESG report data disclosed by listed power generation companies in 2023 were analyzed, and the environmental accounting information disclosure quality scores of 53 listed power generation companies were ranked. Research shows that there is a significant difference in disclosure quality scores among listed power generation companies in the same year. Guangdong Power A scored the highest among the 53 sample companies, while Guangzhou Development and Guidong Power ranked second and third. Based on the analysis of sample enterprises, targeted suggestions are proposed to promote the rapid development of environmental accounting information disclosure quality for power generation listed companies.