(一)披露内容2008年5月,《上海证券交易所上市公司环境信息披露指引》开始实施;2011年,环境保护部又发布了《上市公司环境信息披露指南》,这些为碳排放信息的披露提供了参考依据。然而,目前两者总体上是描述性内容比较多,具体量化信息不足,尤其缺乏具体的会计准则及政策方面规范,使信息披露内容难统一。笔者认为,碳排放信息披露至少应包括以下内 (I) Disclosure Contents In May 2008, the “Guidelines for Environmental Information Disclosure of Listed Companies in Shanghai Stock Exchange” came into force. In 2011, the MEP also released the “Guide for Environmental Information Disclosure of Listed Companies”, disclosing the carbon emission information Provided a reference. However, at present the two are generally more descriptive content, lack of specific quantitative information, especially the lack of specific accounting standards and policy norms, the content of information disclosure is difficult to unify. In my opinion, the carbon emission information disclosure should include at least the following