◇ Huang Shizhong (Representative of the National People's Congress、Former Dean of Xiamen National Academy of Accounting)

Green Low Carbon has become a new sign for Chinese -style modernization and high -quality development。Enterprise and other market entities are the main source of greenhouse gas emissions，Establishing an emission information disclosure system is the key to achieving the "double carbon" goal。The National Development and Reform Commission has released greenhouse gas Bet365 lotto review accounting and report guidelines in 24 industries since 2013，The Ministry of Ecology and Environment also released relevant management measures and disclosure format standards，Provided policy basis for enterprises。Although these guidelines are similar to the internationally used "Greenhouse Gas Regulations" in the concept，But the two are in the accounting boundary、Calculation range、There are important differences in the requirements of greenhouse gas emissions。

From the perspective of the global development trend，The company's report is being reported to the financial report and ESG (environment、Society、Governance) bet365 Play online games The dual pattern transformation of the report coexistence，Enterprises publish ESG reports while disclosing financial reports。Given that greenhouse gas emissions are the key information to deal with climate change，It is also the core content of the ESG report，It is recommended that the National Development and Reform Commission and the Ministry of Ecological Environment combine my country's energy structure、The actual situation of energy consumption level，The practice of drawing on the "Greenhouse Gas Regulations" (especially the method of determining the organizational boundary and business boundaries)，Revised my country's greenhouse gas Bet365 lotto review accounting and report standards as bet365 Play online games soon as possible，and update and announce the emission factor regularly。Revision and improved greenhouse gas accounting and report standards，Improve the comparability of my country's greenhouse gas emissions and international peers，It helps Chinese enterprises more effectively disclose climate -related information when cross -border or cross -border financing，It also helps enhance the green competitiveness of Chinese companies。In addition，It is recommended that relevant departments start the product level in a timely manner、Emancoring gas accounting and report standards at the project level and value chain level，Accounting and reporting products for enterprises、Bet365 lotto review Carbon footprints for projects and value chain provides follow。

(Newspaper reporter Zhang Yixin Xin/Interview Sorting)