摘要
本文选取并搜集了20家上市银行2021年非财务信息披露报告,并将样本银行披露的气候相关信息和具体情况按照气候相关财务信息工作组建议批露框架和《金融机构环境信息披露指南》要求分类统计,在此基础上分析我国商业银行气候相关信息披露的现状和存在的7类问题,从完善顶层制度设计、建立健全激励考核机制、优化绿色金融市场环境和完善内部监督机制等方面对我国气候相关信息披露的监管层面提出意见建议,供有关监管机构参考借鉴。
This article selected and collected 20 listed Banks'2021 non-fi nancial information disclosure reports,the climate-related information disclosed will be disaggregated according to the Recommended Disclosure framework of the Working Group on climate-related fi nancial information and the requirements of the guidelines on environmental information disclosure for fi nancial institutions,on this basis,this paper analyzes the present situation and seven existing problems of the climate-related information disclosure of our country's commercial banks,this paper puts forward some suggestions on the supervision of the disclosure of climate-related information in our country from the aspects of perfecting the top-level system design,establishing and perfecting the incentive and assessment mechanism,optimizing the green fi nancial market environment and perfecting the internal supervision mechanism,for the reference of relevant regulatory bodies.
出处
《吉林金融研究》
2023年第3期16-21,共6页
Journal of Jilin Financial Research
关键词
双碳目标
绿色金融
气候相关信息披露
carbon targets
green fi nance
climate-related information disclosure
