中国工程科学2025，Vol.27Issue(5)：130-142,13.DOI:10.15302/J-SSCAE-2025.06.024
企业非二氧化碳温室气体信息披露进展及展望
Information Disclosure of Corporate Non-CO2 Greenhouse Gases:Progress and Prospects
摘要
Abstract
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.关键词
非CO2温室气体/企业/信息披露/市场化机制/国际规则/可持续发展Key words
non-carbon dioxide greenhouse gases/enterprise/information disclosure/market-oriented mechanism/international rules/sustainable development分类
经济学引用本文复制引用
张博,熊欣仪,刘合..企业非二氧化碳温室气体信息披露进展及展望[J].中国工程科学,2025,27(5):130-142,13.基金项目
中国工程院咨询项目"'双碳'战略目标下甲烷管控工程科技发展路径研究"(2025-XZ-53) （2025-XZ-53）
国家自然科学基金项目(72088101,72374175) Chinese Academy of Engineering project"Research on the Development Path of Methane Control Engineering Science and Technology under the'Dual Carbon'Goals"(2025-XZ-53) （72088101,72374175）
National Natural Science Fund Project(72088101,72374175) （72088101,72374175）
