“双碳”目标下企业履行社会责任的路径探讨

Research on the Path of Corporate Social Responsibility Under the Goal of“Dual Carbon”

近年来,围绕“双碳”目标的实现,我国企业社会责任获得了长足发展,但碳排放相关信息披露程度不足,低碳转型普遍缺乏专业指导和资金支持。本文以我国2020年提出的“碳达峰”“碳中和”目标为背景,阐述了我国企业作为践行低碳发展的重要主体,其生产经营活动在“双碳”目标实现中的重要意义。并指出企业应当加快自身社会责任与“双碳”目标的有机融合,在实现自身碳中和的基础之上,向行业和社会赋能,推动全球碳市场的深度建设。

In recent years,China’s corporate social responsibility has made great progress with the realization of the“dual carbon”goal,but there are still prominent issues such as the insufficient disclosure of carbon emission-related information,and a lack of professional guidance and financial support for the low-carbon transformation.In the context of the proposal of the“carbon peak”and“carbon neutrality”goals in 2020,this paper attempts to expound the significance of Chinese enterprises in the realization of the“dual carbon”goal as a significant subject of the low-carbon practice,and points out that enterprises should accelerate the organic integration of their social responsibility and the“dual carbon”goal,empower the industry and society on the basis of achieving“carbon neutrality”,so as to promote the in-depth construction of the global carbon market.