“双碳”目标下信托行业ESG信息披露的现状与思考  

The status-quo of and thinking on ESG information disclosure in the trust industry under the targets of"carbon peak&carbon neutrality"

作　　者：刘铁峰 郑爽 Liu Tiefeng;Zheng Shuang(Member of the CPC Committee and Vice President of China Trust Registration Co.,Ltd;Senior Manager of Strategic Development Department of China Trust Registration Company Co.,Ltd)

机构地区：[1]中国信托登记公司党委 [2]中国信托登记公司战略发展部

出　　处：《中国银行业》2023年第7期55-57,42,共4页China Banking

摘　　要：建议参考目前国内外ESG信息披露发展的经验,充分考虑信托行业转型发展的实际情况。一是政策要求上可以考虑在信托行业逐步扩大半强制性和强制性披露企业的范围,帮助信托公司增强ESG披露意识,使ESG报告成为与财务报告并行的必要报告。二是建议加大对部分信托公司环境信息相关数据的共享与应用,进一步降低ESG报表编制成本,提升编制水平。三是建议对已开展ESG业务披露的信托公司给予监管评价的加分或业务支持配套措施,激励信托公司积极履行ESG信息披露责任。The report to the 20th CPC National Congress and the Two Sessions in 2023 both clearly stated that we should vigorously promote green and sustainable development,and realize"carbon peak,carbon neutrality and common prosperity".As an important part of China's green financial development,the trust industry needs to strengthen ESG research and practice,and provide more efficient financial services for better quality and higher efficiency of green industries.In the article,the author dives deep into the development status and challenges of the ESG disclosure system of China's trust industry,fully draws on the ESG information disclosure experience of other institutions at home and abroad,and provides a useful reference for the ESG information disclosure of the trust industry.

关 键 词：信托公司 强制性披露 财务报告 信托行业 转型发展 编制水平 信息披露 报表编制 

分 类 号：F83[经济管理—金融学]