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企业碳排放信息披露动因研究 被引量:4

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摘要 近年来,极端气候席卷全球,而全球变暖正是引起这种极端天气的深层原因。为了遏制全球变暖的趋势,世界各国都在致力于开展包括碳在内的温室气体的减排活动,并且积极制定碳减排目标。碳减排目标的实现离不开企业碳排放数据的精确核算,因此建立一套统一、公认的碳排放信息披露准则成为各国政府包括企业的共同愿望。
作者 孔婷婷 赵伟
机构地区 山东农业大学
出处 《绿色财会》 2012年第11期48-50,共3页 Green Finance and Accounting
基金 山东省社科基金会计专项课题"低碳经济环境下碳会计体系创新研究"部分研究内容
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