国内外上市公司碳信息披露的比较及对我国的启示参考.docVIP

摘 要 气候变暖成为当今世界普遍关注的话题，碳排放又是温室效应加剧的首要因素。碳信息披露项目（Carbon Disclosure Project，CDP）是试图形成公司应对气候变化，碳交易和碳风险方面的信息披露标准，以弥补没有碳排放权交易会计准则规范的缺陷。随着CDP影响的不断扩大，有越来越多的企业开始参与。目前许多国内上市公司的碳排放相关信息还是在社会责任报告中披露，相对于CDP报告中公布的数据还不具有针对性，并且国内企业参与度、透明度不高，国内碳信息披露的可比性也不强。 在现有研究成果基础上，本文首先引出了碳排放、碳交易、碳会计以及低碳经济的概念。再介绍国内外碳信息披露的基本状况，并将国内外的碳信息披露情况进行对比，发现了我国碳信息披露存在许多问题，如法规制度、核算标准、监督力度等。最后针对我国碳信息披露的问题，借鉴国外碳信息披露的成功经验，得出我国应从完善披露制度、统一核算标准、提高企业积极性和加大社会监督力度等方面入手，来提高我国碳信息披露的质量。 关键词：碳排放；碳信息披露；碳交易  Abstract Climate change has become a universal attention topic in the world today, and carbon emissions are the main cause of the greenhouse effect intensifying. The Carbon Disclosure Project （CDP） is trying to form a disclosure standards about the company to deal with climate change, carbon trading and carbon risk, in order to make up for the defect of carbon emissions trading accounting standards. with the CDP influence increased,more and more enterprises begin to participate in it. At present, many corporations listing carbon emission information was disclosed in the social responsibility report, but compared to the published CDP data in the report are not targeted, and the domestic enterprise participation, transparency is not high, the domestic carbon disclosure comparability is not clearly. On the basis of existing research results, this paper introduces the concept of carbon emissions, carbon trading, carbon accounting and low carbon economy. Then introduce the basic condition of domestic and international carbon disclosure, and comparing the carbon disclosure of information, found problems that Chinese carbon disclosure of the existence, such as laws and regulations, accounting standards, supervision. Finally, in view of carbon disclosure problems, learn from the successful experience of foreign carbon disclosure, that our country should perfect the disclosure system, unified accounting standards, improve the enthusiasm of enterprises and increase social supervision of disclosure of information, to improve