零碳金融环境信息披露法律制度探究

Research on the Legal System of Zero Carbon Financial Environment Information Disclosure

在“碳达峰、碳中和”的时代背景下,通过对当前的环境法和金融法进行梳理不难发现,我国实现零碳金融转型的基础条件已经具备,但对于金融从业主体的规制仍有欠缺。缕析金融从业主体环境信息披露的理论根基和国内现状,论证运用法律手段规制其进行环境信息披露的必要性和可行性,针对性地分析当前法律制度存在的缺憾与不足,建议完善顶层立法框架、量化信息披露标准、建设多维规制空间,打破当前金融领域环境信息不对称的困局,探索建设完善的零碳金融环境信息披露法律制度。

In the context of the era of"carbon peak,carbon neutral",it is not difficult to find that the basic conditions for achieving zero carbon financial transformation in China have been met through sorting out current environmental and financial laws,but there are still deficiencies in the regulation of financial industry entities.This research analyzed the theoretical foundation and do-mestic status of financial practitioners’environmental information disclosure,demonstrated the ne-cessity and feasibility of using legal means to regulate the environmental information disclosure,specifically analyzed the shortcomings and shortcomings of the current legal system,and proposed to improve the top-level legislative framework,quantify information disclosure standards,build multidimensional regulatory space,and break the current dilemma of environmental information a-symmetry in the financial field,explore and build a sound legal system for information disclosure in a zero carbon financial environment.