“双碳”目标下企业碳信息披露制度研究  

Study on the Carbon Information Disclosure System of Enterprises under the“Dual Carbon”Goal

作　　者：郑尹娴 张文滔 ZHENG Yinxian;ZHANG Wentao(Economic Law School,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《中国资源综合利用》2024年第11期243-245,共3页China Resources Comprehensive Utilization

摘　　要：企业碳信息披露制度本质属于环境信息规制工具,其作为各国政府缓解碳市场信息失灵问题的有益尝试,经过多年发展取得巨大成效。在我国,企业碳信息披露制度属于新兴事物,制度运行中产生诸多问题。有必要厘清企业碳信息披露的法理基础,梳理我国企业碳信息披露制度建设现状,为我国碳信息披露制度的完善提出初步构想,助力“双碳”目标的实现。The essence of the corporate carbon information disclosure system belongs to environmental information regulation tools,as a beneficial attempt by governments around the world to alleviate the problem of information failure in the carbon market,it has achieved tremendous results after years of development.In China,the system of corporate carbon information disclosure is an emerging phenomenon,and many problems have arisen in the operation of the system.It is necessary to clarify the legal basis of corporate carbon information disclosure,sort out the current situation of China’s corporate carbon information disclosure system construction,so as to propose preliminary ideas for the improvement of China’s carbon information disclosure system,and help achieve the“dual carbon”goal.

关 键 词：碳达峰 碳中和 企业 碳信息 披露制度 

分 类 号：X322[环境科学与工程—环境工程] D922.68[政治法律—环境与资源保护法学]