Research on the Construction Framework of Enterprise Carbon Information Disclosure System
Carbon information disclosure system is an important measure to achieve the goal of carbon peaking and carbon neutrality,an effective means to implement the carbon emission reduction responsibility of enterprises,and an important way to solve the problem of information asymmetry among stakeholders.China's carbon information disclosure system construction is at the initial stage,and it faces outstanding problems such as imperfect policies and regulations,inconsistent standards,imperfect disclosure mechanism,imperfect supervision mechanism,and imperfect supporting policies.This paper evaluates the progress of Chinese carbon information disclosure system,builds a unified carbon information disclosure system framework,and puts forward the key tasks of carbon information disclosure system construction,including perfecting laws and regulations,establishing a unified standard,perfecting carbon information disclosure mechanism,establishing a supervisory mechanism,and perfecting the supporting policies of carbon information disclosure system.
carbon information disclosure systemsystem constructionframeworkimplementation path