会计学院知识库

  在第七十五届联合国大会上，习近平总书记宣布我国力争于2030年前实现碳排放达峰，2060年前实现碳中和。“双碳”目标一经提出，引发了市场参与者对企业环境表现的高度关注。单纯依赖财务报表的会计信息披露已无法满足市场需求，需要将披露范围扩展至备受关注的环境议题。考虑到气候变化的严峻性和紧迫性，多国政府和监管机构要求企业优先披露气候相关信息，展示其在缓解和应对气候变化方面的积极作为和长远规划。可以说提升气候信息披露质量不仅可以为其他环境信息披露提供范例，而且对于完善会计信息披露体系至关重要。

  会计领域内要求披露的气候信息是指企业或组织业务运营过程中产生的与气候变化相关的财务信息，这种信息既来源于气候变化对企业造成的影响，如相关的风险和机遇造成的潜在财务影响；也来源于企业运营对环境造成的影响，如温室气体排放量及后果等。银行作为资金中介，一方面以高杠杆率和高资产储备率先受到气候变化冲击，另一方面通过贷款、投资和保险等业务促进我国经济绿色转型，因此成为气候信息披露最重要的促进者。

  目前，气候相关财务信息披露工作组（Task Force on Climate-related Financial Disclosures，即TCFD）发布的气候信息披露框架建议得到国际公认，但气候信息披露体系尚未成熟。在这种情况下，即便是率先采纳TCFD框架的工商银行，其气候信息披露仍存在优化空间。本文基于TCFD框架，首先从TCFD四大支柱：治理、战略、风险管理、指标与目标维度，定性分析2018—2022年工商银行气候信息披露发展趋势及现状。进一步根据TCFD的内容和披露有效性原则构建披露质量评价体系，定量分析2022年工商银行气候信息披露表现在我国银行业中的整体水平。最终将定性分析与定量分析结合总结工商银行气候信息披露存在的不足，提出有针对性的优化措施。

      At the 75th session of the United Nations General Assembly, General Secretary Xi Jinping announced that China will strive to peak carbon emissions before 2030 and achieve carbon neutrality before 2060. Once the "dual carbon" goal was proposed, market participants paid great attention to the environmental performance of enterprises. Accounting information disclosure that relies solely on financial statements can no longer meet the market demand, and the scope of disclosure needs to be expanded to include environmental issues that have attracted much attention. In particular, considering the severity and urgency of climate change, countries are studying the priority disclosure of climate-related information to respond to policy regulation and investor expectations, so as to promote the green and low-carbon transformation of the social economy. It can be said that climate disclosure is not only essential for improving the accounting disclosure system, but also serves as a model for information disclosure on other environmental issues.

      The climate information required to be disclosed in the field of accounting refers to the information related to climate change generated in the course of business operations of a company or organization, which is derived from the impact of climate change on the enterprise, such as the potential financial impact of related risks and opportunities, and from the environmental impact of business operations, such as greenhouse gas emissions. As financial intermediaries, banks have become the most important promoters of climate information disclosure because they are the first to be hit by climate change with high leverage and high asset reserves, and on the other hand, they promote the green transformation of China's economy through loans, investment, and insurance.

      At present, the Task Force on Climate-related Financial Disclosures (TCFD) has issued internationally recognized recommendations for the climate disclosure framework, but the climate disclosure system is not yet mature. In this case, even ICBC, which is the first to adopt the TCFD framework, still has room for improvement in its climate information disclosure. Based on the TCFD framework, this paper first qualitatively analyzes the development trend and current situation of ICBC's climate information disclosure from 2018 to 2022 from the perspectives of the four pillars of TCFD: governance, strategy, risk management, indicators and targets. Furthermore, according to the content of TCFD and the principle of disclosure effectiveness, a disclosure quality evaluation system was constructed, and the overall level of ICBC's climate information disclosure performance in China's banking industry in 2022 was quantitatively analyzed. Finally, the qualitative analysis and quantitative analysis were combined to summarize the shortcomings of ICBC's climate information disclosure, and targeted optimization measures were proposed.