构建我国碳信息披露体系的战略思考  

Strategic Thinking on Constructing the Carbon InformationDisclosure System in China

作　　者：王鹏程 WANG Pengcheng(Business School,Beijing Technology and Business University,Beijing 100048,China)

机构地区：[1]北京工商大学商学院,北京100048

出　　处：《北京工商大学学报（社会科学版）》2023年第1期109-117,共9页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：落实党的二十大提出的“积极稳妥推进碳达峰碳中和”,需要做好战略谋划和制度建设。我国现有碳信息披露制度安排,仅强制要求重点排污单位等企业披露碳排放数据,不能满足需要。面对全球碳信息强制披露和强制鉴证趋势,考虑到碳信息披露体系在推进碳达峰碳中和工作中的基础作用,借鉴国际经验建立我国碳信息强制披露与强制鉴证制度势在必行。构建我国碳信息披露体系,除可以借鉴《国际财务报告可持续披露准则第2号——气候相关披露(征求意见稿)》、欧盟《ESRS E1:气候变化》草案及美国气候信息披露规则提案外,还应遵循系统统筹原则与气候变化优先原则,并考虑我国能源资源禀赋特征,制定涵盖碳信息的气候变化信息披露准则。为确保碳信息披露质量,在生成环节,应完善碳排放核算标准,使核算标准更加规范,核算方法更加科学,核算数据更加全面、科学和可靠;在监督环节,应建立科学的碳排放监督体系,强化对企业碳信息披露的内部监督、第三方核查与鉴证及外部监管。To actively and steadily promote carbon peak and carbon neutrality as proposed in the report to the 20th National Congress of the Communist Party of China,we shall make strategic planning and establish proper systems.The existing carbon information disclosure in China only requires key polluting enterprises to disclose carbon emission data,thus failing to meet the requirements of achieving carbon peak and carbon neutrality.With the global trend of mandatory disclosure and assurance on carbon information,in consideration of the fundamental role of carbon information disclosure system in promoting carbon peak and carbon neutrality,it is imperative to establish a system of mandatory disclosure and assurance on carbon information in China by drawing on international experience.In order to establish China's carbon information disclosure system,in addition to taking as reference the Exposure Draft IFRS S2 Climate-related Disclosures,the European Sustainability Reporting Standard E1 Climate Change(Draft),and the proposal of the United States climate-related disclosures,we shall also follow the principle of systematic coordination and climate change priority,take into account the characteristics of China's energy and resources,and develop the disclosure standards for climate change information,including carbon information.In order to ensure the quality of carbon information disclosure,with regards to the data processing,we shall improve the carbon emission accounting standards to realize more standardized criteria,more scientific method and more comprehensive,scientific and reliable data.With regards to supervision,a scientific carbon emission monitoring system should be established to strengthen the internal oversight,the third-party verification and assurance,and the external supervision related to corporate carbon information disclosure.

关 键 词：碳达峰 碳中和 碳信息披露体系 碳信息强制披露 碳信息强制鉴证 气候变化信息披露准则 

分 类 号：F275[经济管理—企业管理] X322[经济管理—国民经济]