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

Table 13

Comprehensive score table of Y Company’s environmental accounting information quality from 2017 to 2021.

Scheme layer	2017	2018	2019	2020	2021
Antifouling treatment facilities	0.1548	0.1548	0.1548	0.1548	0.1548
Environmental government subsidies, environmental governance awards, etc.	0.0246	0.0205	0.0328	0.0328	0.0328
Patented technology for environmental protection	0.0652	0.0652	0	0.0652	0.0652
Resource tax and environmental protection tax	0.0215	0.0215	0.0215	0.0215	0.0215
Environmental protection fees, pollution discharge fees, pollution liability insurance, and other environmental protection expenses	0.174	0.174	0.174	0.174	0.174
Environmental penalty expenditure	0	0.129	0	0	0.129
Emergency plans related to the environment	0.0267	0.0267	0.0267	0.0267	0.0267
Environmental system certification and cleaner production	0.0168	0.0168	0.0168	0.0168	0.0168
Environmental protection education and training for staff	0	0	0	0	0
Carbon emission and pollutant emission	0.2532	0.2532	0.2532	0.2532	0.2532
Disposal of pollutants and wastes	0.0844	0.1899	0.0844	0.0844	0.0844
Comprehensive utilization rate of mineral resources and environmental rectification measures	0.213	0.213	0.213	0.213	0.213
Environmental credit evaluation	0	0	0	0	0
Environment information internal control settings and operation	0	0.799	0	0	0
Third-party environmental audit verification	0	0	0	0	0
Instructions for ensuring the accuracy of environmental information	0.0698	0.0698	0.0698	0.0698	0.0698
Whether the form of disclosure complies with laws and regulations	0.0851	0.0851	0.0851	0.0851	0.0851
Whether the disclosure related to environmental information is timely	0.0676	0.0676	0.0676	0.0676	0.0676
Whether the disclosure time of major announcements is timely	0.1072	0.1072	0.1072	0.1072	0.1072
Total	1.3639	2.3933	1.3069	1.3721	1.5011

Data source: According to the 2017–2021 annual report, interim announcement, and social responsibility report of Y Nonferrous Metals Company.