“双碳”背景下我国碳信息披露现状及对策研究

Research on the current situation and countermeasures of carbon information disclosure in China under the background of“dual carbon”

经济飞速发展一方面极大地提升了人类社会的物质丰富程度,但另一方面也带来了各种各样的环境问题。温室气体排放的问题越来越受到人类重视,低碳经济、绿色发展也逐渐成为全人类的社会共识。尤其是近些年随着“双碳”目标的提出,越来越多的企业及利益相关者开始关注企业温室气体排放的相关问题。碳信息披露作为外界了解企业碳排放相关信息以及企业环保行为的“窗口”,受到各界广泛关注。基于此,文章对企业碳信息披露现状进行研究,并给出相关对策建议。

On the one hand,the rapid economic development has greatly improved the material abundance of human society,but on the other hand,it has also brought about various environmental problems.The issue of greenhouse gas emissions has attracted more and more attention from mankind,and low-carbon economy and green development have gradually become the consensus of all human society.Especilly in recent years,under the background of“dual carbon”goals,more and more enterprises and stakeholders began to pay attention to the relevant issues of corporate greenhouse gas emissions.As an important way for the outside world to know about the carbon emission and the environmental protection behavior of enterprises,carbon information disclosure has been widely concerned.Based on this,this research summarizes the status quo of carbon information disclosure,and gives relevant countermeasures and suggestions.