企业气候信息披露制度边界与规范建构  

Boundary and Norm Construction of Enterprise Climate Information Disclosure System

作　　者：彭峰[1] 程飞鸿 Peng Feng;Cheng Feihong

机构地区：[1]上海社会科学院法学研究所

出　　处：《法治社会》2023年第6期3-12,共10页Law-Based Society

基　　金：上海市哲学社会科学规划课题“中国生态法学范式的理论建构研究”(2023EFX008)的阶段性成果。

摘　　要：企业气候信息披露的强化是全球趋势。从比较法的分析可以发现,现有的信息披露制度以经济层面的“重大性”为要旨,并不能充分满足企业气候信息披露的需要。企业不仅仅是市场经济活动的参与者,还是气候治理体系的重要一极,兼具气候变化治理者与被治理者的双重身份。建议企业将环境和社会的“重大性”作为信息披露的上限标准,以“最小最大值”为原则,以“最糟糕情形”为预设,从假定条件、行为准则和法律后果三方面建构相关法律规范,设计合理制度。The strengthening of enterprise climate information disclosure is showing a certain global trend.According to the Comparative law,the existing information disclosure system,which focuses on the“significance”of the economic level,cannot fully meet the needs of enterprise climate information disclosure.Enterprises are not only participants in market economy activities,but also an important pole of the climate governance system,with the dual identity of both the climate change governor and the governed.It is recommended that enterprises take the“significance”of the environment and society as the upper limit standard for information disclosure,follow the principle of“Minimum-maximum value”,and assume the“worst case scenario”as the preset.Relevant legal norms should be constructed and designed from three aspects:assumed conditions,code of conduct,and legal consequences.

关 键 词：气候变化 信息披露 风险预防 “最小最大值” 原则 最糟糕情形 

分 类 号：D922.68[政治法律—环境与资源保护法学]