ISSN 1008-2204
CN 11-3979/C

美国气候信息披露规则研究基于“范围三排放”条款的相关争议

Study of Climate Disclosure Rules in the United States, Based on Scope 3 Emissions Disputes

  • 摘要: 在全球范围内对气候议题的重视程度不断增加的背景下,2024年3月6日,美国证券交易委员会正式通过并发布了《气候相关信息披露规则》。受到环保文化与社会生活的深度融合、投资者与利益相关者对气候议题的高度关切、报告公司和市场对通行准则的迫切需要等三个方面的影响,面对不同行业、不同规模的公司对气候相关信息披露问题展现出的浓厚兴趣,该规则的发布顺应了市场和社会的需要。对该规则中“范围三排放”披露这一争议焦点的讨论,最终公布的版本取消了对“范围三排放”的强制报告要求,转向自愿披露,向“注册者”作出妥协。尽管最终规则更为宽松,对中国赴美出海企业仍将产生较大压力。无论中国政府还是企业,均需未雨绸缪。对政府而言,可全面统筹、宏观布局,帮助相关企业在气候信息披露问题上顺利合规;对企业而言,应加速布局企业内部合规管理框架,作好气候风险应对与气候相关信息披露的准备工作。

     

    Abstract: On March 6th 2024, the U.S. Securities and Exchange Commission (SEC) adopted and published Rules to Enhance and Standardize Climate-Related Disclosures for Investors, which against the backdrop of increasing global attention to the issue of climate change. Influenced by the deepening integration of environmental culture into social life, the high level of investor and stakeholder interest in climate issues, and the urgent need for a common standard for reporting companies and the marketplace, the issuance of the rule responds to market and social needs in the face of the strong interest in climate-related disclosure issues among companies of all sizes and from a wide range of industries. The final published version of the rule eliminates the mandatory reporting requirement for Scope 3 emissions in favour of voluntary disclosure, making a compromise with "registrants" by eliminating the mandatory reporting requirement for Scope 3 emissions. Although the final rule is more lenient, it will still exert great pressure on Chinese enterprises going to the United States. Both enterprises and the government need to prepare for a rainy day. For the government, it can comprehensively coordinate and macroscopically layout to help relevant enterprises to smoothly comply with the climate information disclosure issue. For enterprises, they should accelerate the layout of their internal compliance management framework and make good preparations for climate risk response and climate-related information disclosure.

     

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