英国气候风险强制披露制度及对我国环境保护的启示
UK Mandatory Climate-Related Risk Disclosure System and Implications for China's Environmental Protection
蔡函颖 1薛志华1
作者信息
- 1. 香港中文大学,中国香港 999077;武汉理工大学,湖北武汉 430070
- 折叠
摘要
要求企业进行环境信息披露,为应对气候变化提供基础性信息,已成为实现"双碳目标"面临的重要环节.英国在气候风险强制披露领域进行了诸多探索.以气候风险与强制披露为研究起点,分析英国现行制度的框架内容和制度实践,探讨现行制度的优势与不足,提出对我国气候风险强制披露制度建设的启示建议.
Abstract
In the face of increasing environmental pressures such as global warming and severe pollution,it has become a common task faced by the world to require enterprises to make environmental information disclosure to provide basic information for coping with climate change.This paper will start from the system of mandatory disclosure of climate-related risks in the UK,analyze the framework and disclosure requirements as well as the overall and individual practice,explore the advantages and shortcomings of the current system in the UK.Based on the UK's mandatory disclosure system of climate-related risks,this paper also puts forward the improvement opinions of the mandatory disclosure system of environmental risk of the domestic enterprises,thus contributing to achieving the sustainable development of the domestic enterprises and promoting a green-oriented transition of the economy and society.
关键词
气候风险/信息披露/强制披露/英国实践Key words
climate-related risk/information disclosures/mandatory disclosures/UK practice引用本文复制引用
基金项目
湖北省省教育厅哲学社会科学研究项目(22Q022)
出版年
2024
NETL
NSTL
万方数据