国内外钢铁企业碳信息管理和披露的比较研究

    Comparative Study on Management and Disclosure of Carbon Information by Steel Enterprises at Home and Abroad

    • 摘要: 对比了Vallourec 集团、Tenaris 集团及国内某钢铁集团的碳信息管理与披露情况,分析了这三家钢铁企业碳排放衡量依据、碳排放量、碳排放目标和减排措施等。指出了我国钢铁企业在碳信息管理和披露方面存在的问题:参与国际碳排放信息披露项目的积极性不高,碳排放信息披露较少,缺乏量化;碳信息数据缺乏第三方机构鉴证等,与国外差距明显。针对存在的问题给出了建议。

       

      Abstract: Compared here in the paper are the statuses of carbon information management and disclosure by Vallourec and Tenaris and a certain domestic iron & steel group,and analyzed are relevant aspects like carbon emissions measurement basis,carbon emissions,carbon emissions targets and emissions reduction measures,etc of these three groups.Accordingly the problems associated with carbon information management and disclosure which stay with domestic iron & steel enterprises are pointed out,including low enthusiasm for participation in international carbon emission disclosure projects,poor disclosure of carbon emission information,lack of quantitative information,and no appraisal of the carbon information data by a third party and so on,which shows an obvious gap with their foreign counterparts.Therefore suggestions are proposed.

       

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