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基于英国伊甸工程对社会企业碳排放信息披露的研究与建议 作者:郭睿

关 键 词 :社会企业;伊甸工程;生态环保;碳排放;碳信息披露学科分类:管理学--公共管理

摘要/Abstract

本文以英国伊甸工程为案例,通过对其可持续发展报告以及年度报告中所披露的碳排放相关的数据进行统计,得出伊甸工程发展过程中关于碳排放治理工作成效的评估;并根据全球报告倡议(GRI)、国际碳信息披露文献研究总结出的碳排放披露框架,进一步评析伊甸工程在报告中所公开的披露项目的合理性及其不足;本文在此研究基础之上提出了几个可行的建议,供社会企业在制定可持续发展报告和年度报告时进行参考和借鉴;最后,本文提出了未来社会企业碳排放信息披露标准框架构建的展望。


This paper takes the Eden Project in the UK as an example, and evaluates the effectiveness of carbon emission management in the development process of Eden Project through statistics on the carbon emission data disclosed in its sustainable development report and annual report. According to the carbon emission disclosure framework summarized by the Global Reporting Initiative (GRI) and the international carbon information disclosure literature, the rationality and shortcomings of the disclosed projects disclosed by Project Eden in the report were further evaluated. On the basis of this research, this paper puts forward several feasible suggestions for social enterprises to use for reference when formulating sustainable development reports and annual reports. Finally, this paper puts forward the prospect of constructing the standard framework of carbon emission information disclosure of social enterprises in the future.


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论文刊载证明

基于英国伊甸工程对社会企业碳排放信息披露的研究与建议 于 2024-05-24 在中国高校人文社会科学信息网(互联网出版许可证:(总)网出证(京)字第052号)刊载,对外公开发表。论文作者为:郭睿 。特此证明。

  

刊载地址:https://www.sinoss.net/c/2024-05-24/639810.shtml

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2024-05-24