温室气体排放信息披露经验借鉴与政策建议

doi:10.12006/j.issn.1673-1719.2020.211

摘要/Abstract

摘要：

温室气体排放信息披露是确保实现温室气体排放总量控制目标和顺利开展碳交易、推动企业碳减排的重要前提和根本保障。研究表明,通过明确法律制度保障、完善信息披露路径、加强监管等措施,可以有效建立温室气体排放信息披露制度。建议在综合考虑国内碳市场信息披露、省级重点企业温室气体排放信息披露、环境信息披露等工作基础上,推动我国温室气体排放信息披露在法律基础、制度框架、重点要素等方面的顶层设计,并加强监管。

关键词: 温室气体, 碳交易, 信息披露, 监管

Abstract:

The greenhouse gas (GHG) emissions information disclosure system is an important prerequisite and fundamental guarantee to ensure the realization of the total GHG emissions control target, the smooth implementation of carbon trading, and the promotion of corporate emissions reduction. Studies have shown that through clear legal system guarantees, perfecting information disclosure paths, and strengthening supervision and other measures, it is possible to effectively establish a GHG emissions information disclosure system. On the basis of the existing domestic carbon market information disclosure, provincial key corporate GHG emissions information disclosure, environmental information disclosure, etc. It is necessary to promote the top-level design of China’s GHG emissions information disclosure in the legal basis, institutional framework, and key elements, and to strengthen the supervision mechanism.

Key words: Greenhouse gas (GHG), Carbon trading, Information disclosure, Supervision

刘海燕, 郑爽. 温室气体排放信息披露经验借鉴与政策建议[J]. 气候变化研究进展, 2021, 17(5): 570-578.

LIU Hai-Yan, ZHENG Shuang. Study on the greenhouse gas emissions information disclosure system[J]. Climate Change Research, 2021, 17(5): 570-578.

图/表 4

表1 欧美碳市场信息披露规则

Table 1 Information disclosure of EU Emissions Trading System (ETS) and California carbon market

表2 重点企业温室气体排放信息披露

Table 2 Greenhouse gas (GHG) emissions information disclosure for provincial key corporates

表3 上市公司环境信息披露

Table 3 Environmental information disclosure of listed company

表4 温室气体排放信息披露制度建设重点要素

Table 4 Key elements of GHG emissions information disclosure system

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