CAJ | 학술논문

碳信息披露是经济决策制定、碳交易市场建立健全、企业碳管理与碳减排的重要依据,是企业转向低碳发展、履行环保责任的关键举措。通过对我国政府、企业、民间组织与媒体等应对全球气候变化行为的分析,对企业碳信息披露现状与趋向的阐释,构建了核算模块、报告模块、管理模块、审计模块与应用模块协同作用的企业碳信息披露框架,从立法保障、主体参与、标准制定、第三方审计等角度提出了碳信息披露框架的支撑机制,以提高我国企业碳信息披露效果和碳管理绩效等。
탄신식피로시경제결책제정、탄교역시장건립건전、기업탄관리여탄감배적중요의거,시기업전향저탄발전、리행배보책임적관건거조。통과대아국정부、기업、민간조직여매체등응대전구기후변화행위적분석,대기업탄신식피로현상여추향적천석,구건료핵산모괴、보고모괴、관리모괴、심계모괴여응용모괴협동작용적기업탄신식피로광가,종입법보장、주체삼여、표준제정、제삼방심계등각도제출료탄신식피로광가적지탱궤제,이제고아국기업탄신식피로효과화탄관리적효등。
Carbon disclosure is the important foundation to establish the economic strategy, to reform and perfect the carbon emission trading market, to launch the carbon management and carbon abatement; is the crucial action for corporations to achieve low-carbon development and fulfill the responsibility of environmental protection. The paper analyzes the actions of address global climate change for the government, corporations, NGO and medias;establishes the suitable carbon disclosure framework, including accounting module, reporting module, management module, audit module and application module; proposes the mechanism of carbon disclosure from the angle of legislation protection, participation, standard,and third party audit, so as to promote the result of domestic carbon disclosure and performance of carbon management.