摘要
在追求实现“碳达峰、碳中和”的目标愿景下,绿色金融已构成金融领域建设的重要环节,而环境信息披露制度则成为发展绿色金融的基础性制度。从规范和实践两个层面展开分析,可以发现当前我国环境信息披露体系尚不健全,其在披露内容、披露规制理念、披露标准等方面依旧存在欠缺之处,故有完善之必要。对此,可以在结合我国本土实践和借鉴国际经验的基础上,对现行环境信息披露制度及要求予以针对性优化。在实现路径上应以目标为导向,通过实现全要素化的环境信息内容披露、明确激励与约束并进的信息披露监管进路、推进环境信息披露标准的统一化与国际化、构建环境信息披露多元主体共治路径,进而不断完善我国环境信息披露制度,为绿色金融的良性发展提供法治保障。
Under the goal of"carbon peaking and carbon neutrality",green finance has become an important part of the construction of the financial sectors,and the environmental information disclosure system is the basic system for the development of green finance.Through the analysis from the two dimensions of norms and practices,it can be found that the current environmental information disclosure system in China is not yet perfect,and there are still deficiencies in its disclosure contents,disclosure regulation concepts,disclosure standards,etc.,so it is necessary to improve it.In this regard,the current environmental information disclosure system and requirements should be offered targeted optimization on the basis of combining China's local practice and drawing on the international experience.The path of realization should be goal-oriented;and by realizing the total-factor disclosure of environmental information contents,clarifying the information disclosure supervision approach that combines incentives and constraints,promoting the unification and internationalization of environmental information disclosure standards,and building a multi-subject co-governance path for environmental information disclosure,we will continuously improve China's environmental information disclosure system so as to provide legal protection for the benign development of green finance.
作者
李翔宇
Li Xiangyu(School of Economic Law,East China University of Political Science and Law,Shanghai 200042,China)
出处
《西北民族大学学报（哲学社会科学版）》
北大核心
2023年第3期130-139,共10页
Journal of Northwest Minzu University(Philosophy and Social Sciences)
关键词
绿色金融
环境信息
信息披露
双碳目标
法治保障
green finance
environmental information
information disclosure
carbon peaking and carbon neutrality goals
legal protection
