Information Disclosure of Corporate Non-CO2 Greenhouse Gases: Progress and Prospects
Bo Zhang, Xinyi Xiong, He Liu
Strategic Study of CAE ›› : 1 -13.
Information Disclosure of Corporate Non-CO2 Greenhouse Gases: Progress and Prospects
Non-carbon dioxide greenhouse gases (hereinafter referred to as non-CO2 GHG) have made a significant contribution to global temperature rise due to their high global warming potentials, and the corresponding emission control has become a major global challenge. Enterprises serve as the primary responsible entities for controlling greenhouse gas emissions, and information disclosure of greenhouse gases including non-CO2 GHG is a fundamental work. This study analyzes the differences between non-CO2 GHG and CO2 emissions, as well as the content requirements for non-CO2 GHG information disclosure. It sorts out international policies and actions related to non-CO2 GHG information disclosure and summarizes the practical characteristics of representative industries and enterprises. Moreover, the study elaborates on the current situation of greenhouse gas information disclosure by enterprises of China from two aspects: institutional construction and enterprise practice, and holds that the non-CO2 GHG information disclosure by Chinese enterprises is in its initial stage, facing a series of challenges such as institutional absence, technical shortcomings, unbalanced cost-effectiveness, and industry differentiation. Looking ahead, practical actions can be taken in the following aspects: accelerating the construction of institutional and regulatory systems, improving the market-oriented mechanism for non-CO2 GHG emission reduction, strengthening scientific and technological support and industrial innovation capabilities, promoting the synergy between industry self-discipline and independent corporate actions, and enhancing international influence. These measures aim to deepen the theories, methods, and practices related to non-CO2 GHG information disclosure of enterprises, promote enterprises to shift from passive compliance to active governance, and build a new paradigm of sustainable development.
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