Research on Greenhouse Gas Emissions Disclosure by Listed Companies
Incorporating disclosures on greenhouse gas emissions(ESG)is a crucial step towards the future development of listed companies in line with China's carbon peaking and carbon neutrality goals.However,progress in greenhouse gas has been relatively slow in China.This paper suggests that listed companies can refer to the SEEA 2012 and frameworks from the United Nations'environmental economic accounting to establish a comprehensive concept of carbon cycle for greenhouse gas accounting.This includes quantifying physical and monetary amounts as well as the flow of greenhouse gases compilation.It is recommended to utilize a standardized format based on the carbon stock accounts outlined in SEEA 2012 and SEEA-EA.In terms of disclosure,listed companies should integrate information on greenhouse gas emissions within their ESG disclosures alongside responsibility reports.
Greenhouse Gas EmissionsEnvironmental Economic AccountsInformation DisclosureSEEA 2012
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