化石能源企业甲烷信息披露研究

    A study on methane information disclosure in fossil energy enterprises

    • 摘要: 管控甲烷排放是应对气候变化、实现全面温室气体减排的关键组成部分。能源行业作为甲烷排放的主要来源之一,被视为减排的优先领域,而开展能源企业的甲烷信息披露是一项基础性工作。然而,关于我国企业甲烷信息披露的理论研究与实践进展均滞后于国际。本文聚焦化石能源企业甲烷排放信息披露问题,从化石能源行业甲烷排放特征出发,明确企业全产业链甲烷信息披露的需求,系统梳理国际能源企业甲烷信息披露的实践进展,同时对比我国的披露现状,阐明我国化石能源企业甲烷信息披露面临的问题与挑战。研究发现,国际领先能源企业渐已形成成熟体系,在披露目标、监测检测技术和国际性参与度等指标上均领先于我国,而我国化石能源企业甲烷信息披露总体尚处于起步阶段。研究建议,立足化石能源行业实际与甲烷控排需求,兼顾合规性与实用性,加快形成从框架设计到行动落地的企业甲烷信息披露体系,支撑我国化石能源企业甲烷信息披露实践的科学开展。制度层面,应加快顶层设计,明确部门权责与企业法定义务,对标国际完善MRV体系;市场层面,强化ESG协同,将甲烷指标纳入评级并创新绿色金融工具;企业层面,推动头部示范,分阶段完善披露内容和提高披露能力;国际层面,加强企业对外交流合作,推动本土化经验融入全球甲烷治理体系。

       

      Abstract: Controlling methane emissions is a key component of combating climate change and achieving comprehensive greenhouse gas reductions. As one of the main sources of methane emissions, the energy industry is regarded as a priority area for emission reduction, and carrying out methane information disclosure by energy companies is a basic work. However, the theoretical research and practice progress on methane information disclosure of China’s enterprises lag behind the international level. This paper focuses on the disclosure of methane emission information of fossil energy enterprises, starts from the characteristics of methane emissions in the fossil energy industry, clarifies the needs of methane information disclosure in the whole industry chain of enterprises, and systematically sorts out the practical progress of methane information disclosure of international energy enterprises. Meanwhile, compared with the current disclosure status, the problems and challenges faced by methane information disclosure of fossil energy enterprises in our country are clarified. The study finds that leading international energy companies have gradually formed a mature system, leading our country in terms of disclosure targets, monitoring and detection technology, and international participation in methane emission reduction, while China’s fossil energy enterprises are still in their infancy in methane information disclosure. The study suggests that based on the actual situation of the fossil energy industry and the demand for methane emission control, taking into account compliance and practicability, accelerate the formation of an enterprise methane information disclosure system from framework design to action implementation, and support the scientific development of methane information disclosure practice of fossil energy enterprises in China. At the institutional level, it is necessary to accelerate top-level design, clarify departmental rights and responsibilities and corporate legal obligations, and improve the MRV system against international standards. At the market level, it is essential to strengthen ESG synergy, include methane indicators in ratings, and innovate green financial tools. At the enterprise level, efforts should be made to promote the head demonstration, improve the disclosure content and disclosure capacity in stages. At the international level, it is important to strengthen foreign exchanges and cooperation between enterprises and promote the integration of localized experience into the global methane governance system.

       

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