论企业碳排放信息公开的法律限度

企业碳排放信息公开需要有明确的法律限度。企业碳排放信息具有环保性、碳交易相关性、碳管理相关性三个显著特征，其范围划分应遵循不违反强行法规定、服务于环境保护、服务于碳排放权交易、服务于碳管理四个原则，对其可以依据不同的标准进行分类。企业碳排放信息公开的程度可以从客观性、可靠性、全面性、易获取性四个方面进行考察和判断；公开的方式分为强制公开、自愿公开和协商公开；公开的载体要进行分层，且应多样化；公开的例外至少包括九种情形。

The Legal Limitation of Enterprise Carbon Information Disclosure

Enterprise carbon information disclosure needs the specifically legal limitation. Carbon enterprise information has three significant characteristics, which are environmental benefits, carbon trading correlation, and carbon management correla-tion. Its range partitioning should follow the four principles, which are without violation of the jus cogens, the service of envi-ronmental protection, the service of carbon trading, the service of carbon trading management. It has kinds of classifications according to different standards. The degree of enterprise carbon information disclosure can be inspected and judged from its objectivity,reliability,comprehensiveness,and easy availability. The public ways were divided in mandatory public, voluntary pub-lic,and negotiatory public. The carriers of the public should be layered and multiple.The exception of the public includes at least nine kinds of situations.