Research Article

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

Table 11

Weight table of environmental accounting information disclosure quality index evaluation.

Target layerCriterion layerSecondary criterion layerScheme layerCombination weight

Quality of corporate environmental information disclosure ACorrelation B1 (0.3275)Environmental assets C1(0.1411)Antifouling treatment facilities D1(0.5590)0.0258
Environmental government subsidies, environmental governance awards, etc. D2(0.0887)0.0041
Patented technology for environmental protection D3(0.3521)0.0163
Environmental liabilities C2 (0.1411)Resource tax and environmental protection tax D4(0.0936)0.0043
Environmental protection fees, pollution discharge fees, pollution liability insurance, and other environmental protection expenses D5 (0.6267)0.0290
Environmental penalty expenditure D6(0.2797)0.0129
Environmental attitude C3 (0.2627)Emergency plans related to the environment D7(0.3108)0.0267
Environmental system certification and cleaner production D8(0.1958)0.0168
Environmental protection education and training for staff D9(0.4933)0.0424
Environmental performance C4(0.4550)Carbon emission and pollutant emission D10(0.2832)0.0422
Disposal of pollutants and wastes D11(0.1416)0.0211
Comprehensive utilization rate of mineral resources and environmental rectification measures D12(0.2382)0.0355
Environmental credit evaluation D13(0.3369)0.0502
Reliability B2 (0.4126)Environmental information accuracy C5(1)Environment information internal control settings and operation D14(0.3874)0.1598
Third-party environmental audit verification D15(0.4434)0.1829
Instructions for ensuring the accuracy of environmental information D16(0.1692)0.0698
Compliance B3 (0.2599)Environmental information compliance C6(1)Whether the form of disclosure complies with laws and regulations D17(0.3275)0.0851
Whether the disclosure related to environmental information is timely D18(0.2599)0.0675
Whether the disclosure time of major announcements is timely D19(0.4126)0.1072