国际碳信息披露的现状及我国碳信息披露的路径选择

The Present Situation of the International Carbon Disclosure and the Path Choice of Carbon Disclosure in China

碳排放量的增加导致全球气候变暖和生态系统被破环,碳信息披露已备受各方关注。英国、美国和澳大利亚等国已颁布了强制性碳信息披露法律,许多国际组织也发布了自愿性碳信息披露标准。但目前碳信息披露存在缺乏可比性、尚未融入主流财务报告框架、碳信息的供给与需求未能建立有效对接等不足之处。随着低碳经济的发展和碳交易机制的健全,我国应加强碳信息披露的法律法规建设,统一碳信息披露标准,实行自愿与强制相结合的披露模式,将碳信息披露融入主流财务报告框架中,构建政府、第三方鉴证机构、企业"三位一体"的碳信息披露监管机制,以满足利益相关者的决策需要。

The increase of carbon emissions causes global warming and damage to ecological system,which makes carbon information disclosure arouse wide concern from home and abroad. Countries such as the U.K, the United States and Australia have issued a mandatory carbon disclosure law, many intemationai organizations have also issued a voluntary carbon disclosure standards. But carbon disclosure exists shortcomings in terms of lack of comparability, or it has not been integrated into the mainstream financial reporting framework and the supply and demand of carbon information failed to establish effective docking and so on.With the development of low-carbon economy and carbon trading mechanism-sound,China can meet the decision- making needs of stakeholders by taking the following measures：strengthening the construction of laws and regulations of carbon disclosure,unifying carbon disclosure standards, implementing the disclosure model of the combination of voluntary information disclosure and mandatory information disclosure,integrating the carbon information into the mainstream financial reporting fimnework, building a trinity supervision mechanism with government, the third party authentication institutions and enterprises.