我国企业碳信息披露的现状分析

Status Quo Analysis of Carbon Information Disclosure in Chinese Enterprises

碳达峰、碳中和已是社会热点话题,碳信息披露作为企业应对气候变化的反应指标,对其分析可观测出我国企业承担社会责任的具体情况。因此,基于2008—2019年CDP中国100报告,分析我国企业碳信息披露的现状,为之后的政策制定提供借鉴。

Carbon peak and carbon neutrality have become hot topics all over China.Carbon information disclosure,as a response index of enterprises to deal with climate change,can be used to observe the specific situation of Chinese enterprises assuming social responsibility.Therefore,based on the CDP China 100 Report from 2008—2019,the paper analyzes the status quo of carbon information disclosure of Chinese enterprises and provides some reference for subsequent policy decision-making.