我国高碳行业上市公司碳信息披露制度的完善路径

The Perfection of Carbon Information Disclosure Obligation and Legal System of Chinese High-Carbon Industry Listed Companies

高碳行业上市公司对生产经营过程中的碳信息进行有效披露,这不仅是企业的社会责任,也是企业的法定义务。然而,在制度上将企业的碳信息披露作为法律义务,则面临着在企业商业信息或商业秘密与社会责任之间的平衡问题。因此,从法治的角度而言,不仅要在制度层面厘清企业碳信息披露义务的范围以及法律责任的限度,还应当以监管、税收等合理的制度有效激励或约束企业积极履行碳信息披露义务。

It is not only the social responsibility of enterprises,but also the legal obligation of enterprises that listed companies in the high carbon industry should make effective disclosure of the carbon information in the process of production and operation.However,in the system of corporate carbon information disclosure as a legal obligation,it is facing in the enterprise business information or business secrets and social responsibility between the balance of the problem.Therefore,from the perspective of rule of law,it is necessary to clarify the scope of corporate carbon information disclosure obligation and the limit of legal responsibility from the institutional level,but also to effectively encourage or restrict enterprises to actively perform the carbon information disclosure obligation through reasonable systems such as supervision and taxation.