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国际碳披露项目日益受到关注。产权理论、利益相关者理论和信号理论构成了企业碳信息披露的理论基础,而随着国家系列环保政策的出台、消费者理性的提高以及价值链管理的要求和国际贸易竞争的需要,碳信息披露逐渐成为一种现实需求。从披露路径来看,碳信息披露应按照从易到难的原则逐步推进,渐进开展。披露的内容至少应该包括碳管理的机构、碳减排的目标、碳管理的绩效等。企业披露碳信息,可以以环境报告、可持续发展报告、社会责任报告等为载体,遵循从文字到数字、从简单到复杂、从非财务数据到财务数据的渐进路径来展开。
International carbon disclosure project is receiving more and more attention. The theory of property rights, stakeholder theory and signal theory constitute the theoretical basis of corporate carbon information disclosure. With the introduction of a series of national environmental policies, the rationalization of consumers and the requirements of value chain management and the need of international trade competition, carbon information Disclosure has gradually become a real demand. From the point of view of disclosure, carbon information disclosure should be gradually promoted according to the principle of easiness to difficulty and progressively carried out. Disclosure should include at least the organization of carbon management, the objectives of carbon reduction and the performance of carbon management. Corporate disclosure carbon information can be based on environmental reports, sustainability reports, social responsibility reports as the carrier, from the text to numbers, from simple to complex, from non-financial data to the gradual approach of financial data to expand.