国际碳信息披露及其对我国的启示

近年来,碳排放交易（Emission Trade Scheme,ETS）在国外得到了较快的发展。碳排放已成为影响企业经营决策的一个重要因素,同时也对企业的财务状况产生了深远的影响。如何反映和披露这些财务影响成为会计理论研究中的一个热点和难点问题。国外在碳信息披露方面进行了比较深入的探讨,创建了碳信息披露项目（Carbon Disclosure Project,CDP）。CDP披露了低碳战略、碳排放核算等信息,为利益相关者了解企业碳排放信息提供了决策参考。本文通过阐述CDP的主要内容,分析了其存在的主要问题,然后借鉴国际CDP的经验,就如何构建我国的碳信息披露框架进行了探讨。

International Carbon Disclosure Project (CDP) and Its Enlightenment for China

Emission Trade Scheme has gotten quick development recently.Carbon emission has become an important factor of operating strategies.It also has further influence on financial conditions in the enterprises.How to account and disclose such influence is a focus of accounting research.Developed countries study the problem deeply and create Carbon Disclosure Project（CDP）,which provides related carbon information for related parties.The paper analyses the major contents and its drawbacks of CDP,then studies constructing framework of carbon information disclosure in China based on foreign experiences of CDP.