企业碳排放信息披露的标准化探讨

近年,我国各地碳交易市场建设步伐迅速,在全国7个试点省市碳排放权交易市场已大体建成,运作亦趋于成熟,计划2017年建立全国统一的碳市场.但纵观如何从以下到上相结合的方式开展碳市场建设,由于标准"打架"、统一的碳排放权交易会计处理信息规范、碳排放信息披露义务与方法方式的准则和规范尚未建立、碳信息披露不充分等因素影响制约,在一定程度上将大大约束企业参与碳排放权交易发展的积极性,以企业为市场主体的活力相对滞后.本文从标准化方面进行了探讨分析.

Exploration of Enterprise Carbon Emission Information Disclosure Standardization

The carbon trade has been developing rapidly in recent years in China with carbon trade markets set up in 7 pilot provinces and municipalities. It is expected to establish the unified carbon market this year. However, enterprise's enthusiasm in participating in carbon emission trade has been greatly dampened by adverse factors like lack of unified standards, specific regulations for information handling in carbon emission trade, and clear information disclosure rules. The paper analyzes the existing problems from the perspective of standardization.