上市公司温室气体排放信息披  

Research on Greenhouse Gas Emissions Disclosure by Listed Companies

作　　者：吕晓敏 张琼文 于慧冉 LYU Xiaomin;ZHANG Qiongwen;YU Huiran(School of Economics and Management,Beijing Information Science and Technology University,Beijing 100192,China)

机构地区：[1]北京信息科技大学经济管理学院,北京100192

出　　处：《中国证券期货》2024年第2期50-56,共7页Securities & Futures of China

基　　金：北京市教委科研计划社科一般项目“30·60目标”下碳税的设计及政策效果研究(批准号:SM202211232003)。

摘　　要：在国家“双碳”目标下,上市公司在ESG信息披露中加入温室气体排放信息属于未来发展的重要趋势,但目前国内关于温室气体排放核算、账户编制和信息披露的内容发展较为缓慢。对此,本文认为上市公司在温室气体核算上可以借鉴联合国环境经济核算中的SEEA 2012和SEEA-EA框架构建碳循环概念,对温室气体的实物量和价值量、存量和流量进行核算;在账户编制上,可以参考SEEA 2012和SEEA-EA的碳存量账户,采用统一格式编制;在信息披露上,上市公司应在ESG信息披露中增加温室气体排放信息,随上市公司社会责任报告一同报出。Incorporating disclosures on greenhouse gas emissions(ESG)is a crucial step towards the future development of listed companies in line with China s carbon peaking and carbon neutrality goals.However,progress in greenhouse gas has been relatively slow in China.This paper suggests that listed companies can refer to the SEEA 2012 and frameworks from the United Nations environmental economic accounting to establish a comprehensive concept of carbon cycle for greenhouse gas accounting.This includes quantifying physical and monetary amounts as well as the flow of greenhouse gases compilation.It is recommended to utilize a standardized format based on the carbon stock accounts outlined in SEEA 2012 and SEEA-EA.In terms of disclosure,listed companies should integrate information on greenhouse gas emissions within their ESG disclosures alongside responsibility reports.

关 键 词：温室气体排放 环境经济账户 信息披露 SEEA 2012 

分 类 号：F27[经济管理—企业管理]