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

中文关键词:  碳信息披露制度  制度建设  框架  实施路径

英文关键词:carbon information disclosure system  system construction  framework  implementation path

中文摘要:

      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。

英文摘要:

      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.