国际中文开源期刊平台

企业降碳减排履约的合规风险探析

Exploration of Compliance Risks in Corporate Carbon Reduction Compliance

社会科学进展 / 2024,6(3)：769-776 / 2024-07-18 96 92

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• 作者： 李楠     
• 单位：

  上海政法学院，上海

• 关键词： 降碳减排；企业合规；履约风险
• Carbon reduction; Corporate compliance; Compliance risk
• 摘要： 在当前我国“双碳”的目标背景下，降碳减排已成为全社会的共识。企业作为降碳减排的重要主体，已经采取了制定碳减排目标、公开碳排放信息披露、推动能源转型等一系列措施。然而，企业的实际行动与作出的承诺并不完全一致。尤其在当下ESG合规评价体系下，企业面临着复杂多样的合规风险，如碳排放配额履约不足导致的行政处罚风险、环境信息披露不合规的风险等。对此，企业需制定科学的碳减排目标方案，注重碳风险管理与信息披露，建立碳排放履约风险预警机制，以有效防范合规风险。
• Against the background of China’s current “dual-carbon” goal, carbon reduction and emission reduction have become the consensus of the whole society. Enterprises, as an important mainstay of carbon reduction and emission reduction, have taken a series of measures, such as setting carbon reduction targets, public disclosure of carbon emission information, and promoting energy transformation. However, the actual actions of enterprises are not fully consistent with the commitments they have made. Especially under the current ESG compliance evaluation system, enterprises are faced with complex and diverse compliance risks, such as the risk of administrative penalties due to insufficient fulfillment of carbon emission quotas, and the risk of non-compliance with environmental information disclosure, etc. In this regard, enterprises need to formulate a scientific approach to carbon emission reduction. In this regard, enterprises need to formulate a scientific carbon emission reduction target program, focus on carbon risk management and information disclosure, and establish an early warning mechanism for carbon emission compliance risk in order to effectively prevent compliance risks.
• DOI： https://doi.org/10.35534/pss.0603070
• 引用： 李楠．企业降碳减排履约的合规风险探析［J］．社会科学进展，2024，6（3）：769-776.