企业碳信息披露分层特征对比与强制性披露框架构建研究
Comparison of Layered Characteristics of Corporate Carbon Information Disclosure and Construction of Mandatory Disclosure Framework
姚圣 1彭艳1
作者信息
摘要
高质量的碳信息披露成为我国实现"双碳"目标的有效途径,对社会转型和可持续发展具有重要意义.然而,目前碳信息披露难以满足信息使用者的需求.因此,通过研究企业碳信息披露现状,探寻披露存在的问题并分析原因,从而提高碳信息披露质量,是目前亟待解决的问题.本文以注册地为上海的上市公司2023年的对外报告作为研究样本,依据企业报告中碳信息披露的具体情况区分不同等级的披露质量,对比不同等级披露特征,深入分析样本企业碳信息披露呈现分层特征的原因.研究发现,样本企业普遍存在碳信息披露动力不足、披露标准不统一及披露方式不规范等问题,从而提出我国要建立强制性碳信息披露制度,并基于气候相关财务信息披露工作组(TCFD)体系探索构建了我国强制性碳信息披露框架.最后,本文从碳信息披露制度、披露标准和格式规范等方面提出了企业碳信息披露的改善建议,为全面推广强制性碳信息披露制度提供参考.
Abstract
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.
关键词
碳信息披露/碳减排/碳达峰/碳中和/可持续发展/ESG/社会责任/绿色低碳转型Key words
carbon disclosure/carbon emission reduction/carbon peaking/carbon neutrality/sustainable de-velopment/ESG/social responsibility/green and low-carbon transformation引用本文复制引用
基金项目
上海市哲学社会科学规划项目(2022BGL009)
出版年
2024
NETL
NSTL
万方数据