ESG理念下的企业碳信息披露研究现状与趋势  

Status and trend of corporate carbon information disclosure under the ESG concept

作　　者：郭茹[1,2] 郭煊 黄翔峰[2] Guo Ru;Guo Xuan;Huang Xiangfeng(College of Environmental Science and Engineering,Tongji University,Shanghai 200092,China;Institute of Carbon Neutrality,Tongji University,Shanghai200092,China)

机构地区：[1]同济大学环境科学与工程学院,上海200092 [2]同济大学碳中和研究院,上海200092

出　　处：《煤炭经济研究》2022年第10期33-40,共8页Coal Economic Research

基　　金：国家自然科学基金项目(42071293);上海市科委“科技支撑碳达峰碳中和专项”项目(22dz1209500)。

摘　　要：科学准确的企业碳信息披露是实现低碳可持续发展的基础,但企业碳信息披露领域存在披露方法不统一、披露范围不明确、披露质量参差不齐等问题。研究基于文献计量法,分析了ESG(环境(Environmental)、社会(Social)和治理(Governance))理念下的企业碳信息披露研究状况与趋势。结果表明,相关文献数量持续快速增长,研究热点聚焦于碳中和、绿色金融、企业社会责任等,并与财务绩效、碳绩效紧密相关。企业碳信息披露研究呈现从理论到实践,从定性到定量的发展历程。但国内碳信息披露研究尚处于初期,缺少统一和代表性披露框架。企业碳信息披露理论方法深化、披露范围拓展、披露质量提升、披露政策机制完善等方面在未来将受到更多关注。Scientific and accurate disclosure of corporate carbon information is the basis of low-carbon sustainable development.However,there are still challenges for effective corporate carbon information disclosure,such as inconsistent methods,unclear scopes and poor quality of disclosure.This paper analyzes the status and trend of corporate carbon information disclosure under the ESG concept based on literature measurement method.The results show that the number of relevant literature continues to grow rapidly.The research focuses on carbon neutrality,green finance,corporate social responsibility(CSR),etc.and is closely related to financial performance or carbon performance.Research on corporate carbon information disclosure shows a development process from theory to practice,qualitative analysis to quantitative indicators.However,domestic carbon information disclosure research is still in the early stage,which lacks of unified and representative disclosure framework.In future,several trends are expected,including the improvement of corporate carbon information disclosure theory and methods,the expansion of disclosure scope,the improvement of disclosure quality and disclosure policy mechanism.

关 键 词：碳披露 ESG 指标评价 企业社会责任 披露模型 

分 类 号：F272[经济管理—企业管理] F416.16[经济管理—国民经济]