企业碳信息披露制度建设框架研究  

Research on the Construction Framework of Enterprise Carbon Information Disclosure System

作　　者：常馨 李书林 董战峰 CHANG Xin;LI Shulin;DONG Zhanfeng(School of Management,Zhengzhou University,Zhengzhou 450001,China;Center of Enterprise Green Governance,Chinese Academy of Environmental Planning,Beijing 100012,China)

机构地区：[1]郑州大学管理学院,河南郑州450001 [2]生态环境部环境规划院企业绿色治理中心,北京100012

出　　处：《中国环境管理》2024年第6期32-40,共9页Chinese Journal of Environmental Management

基　　金：国家社会科学基金重大项目“加快推进生态环境治理体系和治理能力现代化”(20&ZD092)。

摘　　要：碳信息披露是实现“双碳”目标的重要举措,是落实企业碳减排责任的有效手段,是解决利益相关方碳信息不对称问题的重要方式。我国碳信息披露制度建设正处于起步阶段,面临着政策法规不健全、标准不统一、披露机制不完善、监管机制不到位、配套政策不健全等突出问题。本文评估了我国碳信息披露制度进展,构建了统一碳信息披露制度框架,提出了碳信息披露制度建设的重点任务,包括健全法律法规、制定统一标准、完善碳信息披露机制、建立监督机制、健全碳信息披露制度配套政策等。Carbon information disclosure system is an important measure to achieve the goal of carbon peaking and carbon neutrality,an effective means to implement the carbon emission reduction responsibility of enterprises,and an important way to solve the problem of information asymmetry among stakeholders.China’s carbon information disclosure system construction is at the initial stage,and it faces outstanding problems such as imperfect policies and regulations,inconsistent standards,imperfect disclosure mechanism,imperfect supervision mechanism,and imperfect supporting policies.This paper evaluates the progress of Chinese carbon information disclosure system,builds a unified carbon information disclosure system framework,and puts forward the key tasks of carbon information disclosure system construction,including perfecting laws and regulations,establishing a unified standard,perfecting carbon information disclosure mechanism,establishing a supervisory mechanism,and perfecting the supporting policies of carbon information disclosure system.

关 键 词：碳信息披露制度 制度建设 框架 实施路径 

分 类 号：X321[环境科学与工程—环境工程] F120.4[经济管理—世界经济] F13F17