金融企业碳会计信息披露的现状与改进路径

The Current Status and Improvement Path of Carbon Accounting Information Disclosure in Financial Enterprises

摘要

在全球气候治理深化与我国双碳战略纵深推进的背景下，碳会计信息披露成为金融企业践行绿色发展、支撑绿色金融落地的核心抓手，更是完善低碳治理体系的关键环节。金融企业碳足迹以间接排放为主、碳业务关联链条复杂，其碳会计信息披露具有显著行业特殊性，当前实践中仍面临制度规范缺失、披露质量偏低、技术支撑不足等多重困境。本文基于可持续发展理论、信息不对称理论与利益相关者理论，采用文献计量法等，系统界定金融企业碳会计信息披露的核心内涵与质量维度，全面剖析金融企业碳会计信息披露的制度演进、实践现状与深层短板，实证检验披露质量的影响机制。

Abstract

Against the backdrop of deepening global climate governance and the in-depth advancement of China’s dual-carbon strategy, carbon accounting information disclosure has become a key tool for financial enterprises to practice green development and support the implementation of green finance, and it is also a critical link in improving the low-carbon governance system. Financial enterprises’ carbon footprints are mainly characterized by indirect emissions and complex carbon-related business chains, making their carbon accounting information disclosure highly industry-specific. Current practices still face multiple challenges, including lack of regulatory standards, low disclosure quality, and insufficient technical support. Based on sustainable development theory, information asymmetry theory, and stakeholder theory, and using bibliometric methods, this paper systematically defines the core connotations and quality dimensions of carbon accounting information disclosure in financial enterprises, comprehensively analyzes the evolution of disclosure systems, current practices, and underlying deficiencies, and empirically tests the mechanisms affecting disclosure quality.

关键词

金融企业 / 双碳战略 / 绿色金融 / 改进路径

Key words

Financial enterprises / Dual-carbon strategy / Green finance / Improvement path

参考文献

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