Design and Application of an ESG Financial Information Disclosure Quality Evaluation Model Based on the Carbon Trading Market

Sijia Cheng ()
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Sijia Cheng: Guangxi University for Nationalities, School of Management

A chapter in Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026), 2026, pp 4-13 from Springer

Abstract: Abstract Given the background of the development of the carbon trading market under the dual carbon strategy, and the need to promote the quality of ESG (Environment, Social and Governance) financial information disclosure quality, it is becoming an area of regulatory and investor attention. This paper develops a holistic evaluation model of ESG financial information disclosure quality based on the existing multi-dimensional scoring system, utilizing a multi-stage hybrid framework of analytic hierarchy process (ANP), fuzzy comprehensive evaluation (FCE) and dynamic Bayesian network (DBN). The ANP method is first used to complete the hierarchical modelling and weight adaptive calculation of the indicators across the three dimensions of environment, society, and governance, to capture the complex relationship with one another. Second, to prevent any subjective bias, the qualitative ESG information disclosures of the enterprises are fuzzy mapped using the FCE method, to enable quantification. Analysis of a panel dataset of key listed companies in the country’s carbon axis, the proposed model, has a higher sensitivity in differentiating the quality of ESG disclosures.

Keywords: ESG Financial Disclosure; Carbon Trading Market; Quality Evaluation Model; Dynamic Bayesian Network; Fuzzy Comprehensive Evaluation (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-719-4_2

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DOI: 10.2991/978-94-6239-719-4_2

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