石化行业环境、社会和公司治理信息披露问题与对策研究  

Research on Environmental,Social,and Governance Information Disclosure in Petrochemical Industry

作　　者：王迎玲 王迪[1] 张莉[1] 冷凯琦 孙伊迪 张晶鑫 王晨 WANG Yingling;WANG Di;ZHANG Li;LENG Kaiqi;SUN Yidi;ZHANG Jingxin;WANG Chen(SINOPEC Shared Services Co.,Ltd.,Dongying Shandong 257100,China)

机构地区：[1]中国石化集团共享服务有限公司,山东东营257100

出　　处：《能源化工财经与管理》2023年第4期48-56,共9页

摘　　要：石化行业作为碳减排的主体,其能否同步完成碳达峰、碳中和对中国“双碳”目标的实现至关重要。文章从石化行业环境、社会与公司治理(ESG)现状入手,对比分析了国内外石油公司ESG信息披露的主体内容,并梳理了国内外石油公司ESG信息披露的整体差异。同时,结合国际财务报告准则改革趋势,从准则制定、指标体系、配套监督机制等方面提出了石化行业ESG信息披露问题的应对策略,以期提高石化行业ESG信息披露水平。As the main body of carbon emission reduction,whether the petrochemical industry can simultaneously achieve carbon peak and carbon neutrality is crucial for China to realize“Dual Carbon”goals.Starting from the current situation of Environmental,Social,and Governance(ESG)in the petrochemical industry,this paper compares and analyzes the main content of ESG information disclosure of domestic and foreign oil companies,and summarizes the overall differences of ESG information disclosure of domestic and foreign oil companies.At the same time,based on the reform trend of international financial reporting standards(IFRS),response strategies to ESG information disclosure issues in the petrochemical industry are proposed from the aspects of standard formulation,index system,and supporting supervision mechanism,to improve the level of ESG information disclosure in the petrochemical industry.

关 键 词：石化行业 环境、社会与公司治理 信息披露 披露准则 石油公司 

分 类 号：X322[环境科学与工程—环境工程] F426.72[经济管理—产业经济] F406.7F271