Comparison of Layered Characteristics of Corporate Carbon Information Disclosure and Construction of Mandatory Disclosure Framework
High quality carbon information disclosure has become an effective way for China to achieve"car-bon peaking and carbon neutrality"goals,which is of great significance for social transformation and sustainable development.However,the current carbon information disclosure is difficult to meet the needs of information us-ers.Therefore,it is an urgent problem to improve the quality of carbon information disclosure by studying the cur-rent situation of corporate carbon information disclosure,exploring the problems of disclosure and analyzing the reasons.This paper takes the 2023 external reports of listed companies registered in Shanghai as research sam-ples,distinguishes different levels of disclosure quality based on the specifics of carbon disclosure in the corporate reports,compares the characteristics of different levels of disclosure,and analyzes in depth the reasons for the lay-ered characteristics of carbon disclosure in the sample companies.Research finds that Shanghai enterprises gener-ally have problems such as insufficient motivation for carbon information disclosure,inconsistent disclosure stan-dards,and non-standard disclosure methods.Therefore,it is proposed that China should establish a mandatory car-bon information disclosure system and explore the construction of a mandatory carbon information disclosure framework based on the TCFD(Task Force on Climate Related Financial Disclosure)system.Finally,this paper puts forward the improvement suggestions of corporate carbon information disclosure from the aspects of carbon in-formation disclosure system,disclosure standard and format specification,so as to provide reference for the com-prehensive promotion of mandatory carbon information disclosure system in China.
NETL
NSTL
万方数据
