摘要
鉴于气候变化和环境污染对人类生存与发展的影响,金融机构进行环境信息披露的重要性日益凸显。本文依据气候相关财务信息披露工作组(TCFD)发布的披露建议报告,对TCFD框架在国际和国内金融机构中的应用现状进行分析。由于缺乏外部约束性和内部动力,我国金融机构在环境信息披露方面存在披露内容不充分、环境信息可比性差等问题。因此,我国应构建适合国情的强制性环境信息披露框架,健全环境信息披露激励机制,并运用科技手段提升金融机构的环境信息披露质量。
In view of the impact of climate change and environmental pollution have on human survival and development,the importance of environmental information disclosure by financial institutions has become increasingly prominent.In this paper,the application status of TCFD framework in international and domestic financial institutions is analyzed based on the disclosure recommendation report issued by the Climate Related Financial Information Disclosure Working Group(TCFD).Due to the lack of external constraints and internal power,China's financial institutions have issues with insufficient environmental information disclosure and poor comparability.China should build a mandatory environmental information disclosure framework that is suitable for national conditions,improve the incentive mechanism of environmental information disclosure,and utilize scientific and technological methods to improve the environmental information disclosure quality of financial institutions.
作者
田睿
田翠香
TIAN Rui;TIAN Cui-xiang(North China University of Technology,Beijing)
出处
《财务与金融》
2022年第4期15-19,共5页
Accounting and Finance
基金
2022年北京市大学生创新创业训练计划项目“TCFD框架下金融机构环境信息披露研究”。
关键词
TCFD框架
金融机构
环境信息披露
TCFD Framework
Financial Institutions
Environmental Information Disclosure