摘要
碳信息披露是强化碳减排监管与责任落实、应对气候变化、促进社会可持续发展的重要手段。国际碳信息披露实践发展已经近30年,国际组织在其中发挥了重要作用,部分国家与地区也强化立法与政策驱动,推动建立碳信息披露制度,碳信息披露总体呈现向强制性和标准化方向发展趋势。本文系统分析了国际碳信息披露最新实践与经验,结合我国的碳信息披露改革进展,从完善立法、统一标准规范、加强政策协同等提出了我国碳信息披露制度建设的建议。
The disclosure of carbon information represents a significant instrument for reinforcing the supervision and responsibility of carbon emission reduction,responding to climate change,and promoting the sustainable development of society.The practice of international carbon disclosure has developed for nearly three decades,in which international organizations have played an important role.Additionally,certain countries or regions have enacted legislative and policy measures to promote the creation of carbon disclosure systems.In general,the development of carbon information disclosure has been characterized by a shift towards standardization and mandatory disclosure.This paper systematically analyzes the latest practices and experiences of international carbon information disclosure,combined with the progress of China’s carbon information disclosure reform,and put forward suggestions on the construction of China’s carbon information disclosure system from perfecting legislation,unifying standards and strengthening policy coordination.
作者
王可
董战峰
WANG Ke;DONG Zhanfeng(Chinese Academy of Environmental Sciences,Beijing 100012,China;Enterprise Green Governance Research Center,Chinese Academy of Environmental Planning,Beijing 100041,China)
出处
《中国环境管理》
CSSCI
2024年第6期41-51,共11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研究”(20&ZD092)。
关键词
碳信息披露
制度
责任
监督
国际经验
carbon information disclosure
institution
responsibility
supervision
international experience
