碳信息披露的行政法律责任:入法路径及制度体系

Administrative Liability for Carbon Disclosure:Path to Enactment and Institutional System

碳信息披露义务作为减缓与适应气候变化目标的重要支撑,须经行政法律责任规范的具体适用保障履行。实践中,碳信息披露呈现披露内容真实性存疑、披露程序违法较为普遍的现象,偏离“双碳”目标实现的规范性要求。现有碳信息披露行政法律责任体系,忽视了碳排放权交易相关信息披露与碳排放相关信息披露之间的行为一贯性,对碳排放权交易相关信息披露的行政法律责任预留的自由裁量空间过大、对碳排放相关信息披露的行政法律责任规定过于简略。通过对既有分散式立法模式的反思,应以应对气候变化立法作为顶层立法,对碳信息披露的行政法律责任体系进行框架性规定,同时在下位法中予以细化规定,以实现法律秩序的内在统一。在细化行政自由裁量区间方面,宜将“违法所得×倍率”“损害结果×发生概率”作为弹性指标;在丰富行政法律责任的类型方面,可以进一步提高罚款数额、对披露义务主体及直接责任人员采取双罚制等加大处罚力度。

As an important support for the goal of climate change mitigation and adaptation,the obligation of carbon information disclosure must be concretely applied by administrative legal responsibility norms to ensure its practical implementation.In practice,the carbon information disclosure shows that the authenticity of the disclosure content is doubtful,and the disclosure procedure is illegal,which deviates from the normative requirements of the realization of the"dual carbon"goal.The existing administrative legal liability system for carbon information disclosure ignores the consistency of behavior between the disclosure of information related to carbon emission trading and the disclosure of information related to carbon emission,and reserves too much discretionary space for the administrative legal liability for the disclosure of information related to carbon emission trading,and the provisions of administrative legal liability for the disclosure of information related to carbon emission are too brief.Through reflecting on the existing decentralized legislation model,we should take climate change legislation as the top-level legislation,frame the administrative legal responsibility system of carbon information disclosure,and refine the provisions in the lower law,to achieve the internal unity of the legal order.In terms of refining the range of administrative discretion,it is appropriate to take"illegal income×ratio"and"damage result×probability"as elastic indexes.In terms of enriching the types of administrative legal responsibilities,the number of fines can be further increased,and the dual punishment system can be adopted for the subject of disclosure obligations and the directly responsible personnel.