我国企业碳信息披露的框架建构与支撑机制研究

Research on the Framework Establishment and Supporting Mechanism of Domestic Carbon Disclosure

碳信息披露是经济决策制定、碳交易市场建立健全、企业碳管理与碳减排的重要依据,是企业转向低碳发展、履行环保责任的关键举措。通过对我国政府、企业、民间组织与媒体等应对全球气候变化行为的分析,对企业碳信息披露现状与趋向的阐释,构建了核算模块、报告模块、管理模块、审计模块与应用模块协同作用的企业碳信息披露框架,从立法保障、主体参与、标准制定、第三方审计等角度提出了碳信息披露框架的支撑机制,以提高我国企业碳信息披露效果和碳管理绩效等。

Carbon disclosure is the important foundation to establish the economic strategy, to reform and perfect the carbon emission trading market, to launch the carbon management and carbon abatement; is the crucial action for corporations to achieve low-carbon development and fulfill the responsibility of environmental protection. The paper analyzes the actions of address global climate change for the government, corporations, NGO and medias;establishes the suitable carbon disclosure framework, including accounting module, reporting module, management module, audit module and application module; proposes the mechanism of carbon disclosure from the angle of legislation protection, participation, standard,and third party audit, so as to promote the result of domestic carbon disclosure and performance of carbon management.