Research Article

Quality Evaluation of Environmental Accounting Information Disclosure of Y Nonferrous Metal Company Based on AHP-FCE Model

Table 1

Environmental accounting information disclosure quality index evaluation system table.

Target layerCriterion layerSecondary criterion layerScheme layer

Quality of corporate environmental information disclosure ACorrelation B1Environmental assets C1Antifouling treatment facilities D1
Environmental government subsidies, environmental governance awards, etc. D2
Patented technology for environmental protection D3
Environmental liabilities C2Resource tax and environmental protection tax D4
Environmental protection fees, pollution discharge fees, pollution liability insurance and other environmental protection expenses D5
Environmental penalty expenditure D6
Environmental attitude C3Emergency plans related to the environment D7
Environmental system certification and cleaner production D8
Environmental protection education and training for staff D9
Environmental performance C4Carbon emission and pollutant emission D10
Disposal of pollutants and wastes D11
Comprehensive utilization rate of mineral resources and environmental rectification measures D12
Environmental credit evaluation D13
Reliability B2Environmental information accuracy C5Environment information internal control settings and operation D14
Third-party environmental audit verification D15
Instructions for ensuring the accuracy of environmental information D16
Compliance B3Environmental information compliance C6Whether the form of disclosure complies with laws and regulations D17
Whether the disclosure related to environmental information is timely D18
Whether the disclosure time of major announcements is timely D19