摘要
碳排放权资产和环境、社会和公司治理(ESG)是当前财务会计和企业管理关注的热点话题。碳排放权资产作为用于控制和减少温室气体排放的权益,在碳市场中扮演着重要角色。ESG治理则强调企业在环境、社会和治理方面的责任和可持续发展。本文从财务角度出发,探讨碳排放权资产会计信息和ESG治理之间的关系,分析财务在推动ESG治理和评估碳排放权资产方面的作用。
Carbon permit assets and environmental,social,and governance(ESG)are currently hot topics in financial accounting and enterprise management.Carbon permit assets,as rights used to control and reduce greenhouse gas emissions,play an important role in the carbon market.ESG governance emphasizes the responsibility and sustainable development of enterprises in environmental,social,and governance.In this paper,the relationship between carbon emission rights assets and ESG governance from a financial perspective are discussed,and the role of finance in promoting ESG and evaluating carbon permit assets are analyzed.
作者
唐萍芝
王泉
于泽昊
TANG Pingzhi;WANG Quan;YU Zehao(China Non-ferrous Metals Resources Geological Survey,Beijing 100012,China;China Nonferrous Metals Asset Management Co.,Ltd.,Beijing 100814,China)
出处
《矿产勘查》
2023年第10期1880-1884,共5页
Mineral Exploration
基金
中国地质调查局项目“战略性矿产资源投融资分析评价”(DD20211409)资助。
关键词
碳排放权资产
ESG治理
会计处理
信息披露
carbon permit
ESG governance
accounting treatment
information disclosure
