我国非金融企业绿色债券存续期环境效益信息披露研究  

Research on the Environmental Benefit Information Disclosure of Non-Financial Enterprises' Green Bonds

作　　者：张萌 张秦牛 ZHANG Meng;ZHANG Qinniu(Dagong Low-carbon Solutions(Beijing)Co.,Ltd.)

机构地区：[1]大公低碳科技(北京)有限公司绿色金融事业部 [2]大公低碳科技(北京)有限公司

出　　处：《金融市场研究》2024年第7期29-37,共9页Financial Market Research

基　　金：2021年NAFMII研究计划“债券市场支持碳达峰碳中和目标研究”(KFKT2021-023)。

摘　　要：在“双碳”背景下,绿色债券对于推动实体经济绿色发展具有重要作用,存续期高质量的环境信息披露是确保绿色债券资金投向绿色领域、防范“漂绿”风险的重要保障。围绕“绿色债券存续期信息披露”这一核心问题,通过文献分析、案例研究等方法,对我国非金融企业绿色债券环境效益信息的披露表现进行分析,发现存在环境信息披露率仍有待提升、部分定量环境效益指标披露难度较大、存续期评估认证的作用有待加强等问题。本文从完善绿色债券信息披露法律监管体系、优化环境效益信息披露规范、健全有效的第三方评估认证机制、加强人才队伍建设等方面提出建议,以期进一步提升绿色债券信息披露质量,促进绿色债券支持绿色发展,推动落实“双碳”目标。In the context of pursuing "dual carbon" objectives, green bonds play an important role in promoting the green development of the real economy, and the disclosure of high-quality environmental information is critical in ensuring that proceeds from green bonds are in fact invested in qualified green projects. Focusing on the core issue of green bond duration information disclosure, this paper analyzes the disclosure of green bond environmental benefit information related to non-financial enterprises in China.The results show that the disclosure rate of environmental information still requires improvement, obstacles to the disclosure of some quantitative environmental benefit indicators need to be removed, and the role of duration assessment and certification needs to be strengthened. This paper puts forward suggestions to improve the legal regulatory system of green bond information disclosure. It also calls for optimizing the specifications of environmental benefit information disclosure, enhancing an effective thirdparty assessment and certification mechanism, and strengthening the construction of talent teams. The objective is to enhance the quality of green bond information disclosure, promote green bonds to support green development, and facilitate the implementation of the "dual-carbon" goal.

关 键 词：双碳 绿色债券 环境效益 信息披露 存续期 

分 类 号：X196[环境科学与工程—环境科学] F832.51[经济管理—金融学] F275