Greenhouse gas emission information disclosure (referred to as carbon disclosure) refers to the disclosure of market entities' information on the emission of carbon dioxide and other greenhouse gases generated by production and operation activities and actions for controlling emissions. As the main source of greenhouse gas emissions, companies, especially high-emission companies, disclose greenhouse gas emission information, which can strengthen their awareness of controlling greenhouse gas emissions, establish an enterprise's green and low-carbon image, enhance the value of products and services, and enhance the public's disclosure. Understand the main low-carbon actions, learn the good practices of green and low-carbon development, and create a good atmosphere for green and low-carbon development. The side of this report shows the energy saving and consumption reduction and carbon asset management capabilities of Sichuan enterprises, and reveals the laws and characteristics of greenhouse gas emission information disclosure.
1. Policy background
The disclosure of greenhouse gas emissions information is the proper meaning of "transparency" in the "United Nations Framework Convention on Climate Change" and the "Paris Agreement". Disclosure by enterprises is not only a key component of the transparency of national and local actions to combat climate change, but also an important direction for practicing the concept of green development and creating a low-carbon development atmosphere. The Chinese government has always attached great importance to information disclosure. Since 2008, it has released annual reports on China's policies and actions to address climate change, and held press conferences by the State Council and departments. In addition, there are also clear requirements for local information disclosure.
The Notice of the Sichuan Provincial People ’s Government on Printing and Distributing the Sichuan Province ’s Greenhouse Gas Emission Control Work Plan (Chuanfufa [2017] No. 31) proposes to establish a greenhouse gas emission information disclosure system, encourage enterprises to proactively disclose greenhouse gas emission information, and encourage the province State-owned enterprises, listed companies, and companies included in the carbon emission trading market are the first to announce greenhouse gas emission information and emission control actions. In recent years, governments at all levels in Sichuan Province have continuously increased their efforts to release information on government affairs in response to climate change. Chengdu has issued urban green and low-carbon development reports for two consecutive years. At the same time, it also promotes the disclosure of corporate greenhouse gas emissions information.
In 2019, according to the Notice of the Sichuan Provincial Development and Reform Commission on the Orderly Development of the Disclosure of Greenhouse Gas Emissions by Enterprises (Corporate) (Chuan Fa Gai Huan Zi [2018] No. 91), the Office of the Sichuan Provincial Department of Ecology and Environment The Notice on Carrying Out the Disclosure of Greenhouse Gas Emissions in Enterprises and Institutions in 2019 (Chuanhuanban Office [2019] No. 298) requires that thermal power generation enterprises that have greenhouse gas emissions of 26,000 tons of carbon dioxide equivalent or more in the previous year or self-provided Enterprises that meet the above requirements for thermal power plants, and those with greenhouse gas emissions of 1.3 million tons of carbon dioxide equivalent or more (collectively referred to as category 1 disclosure entities) should conduct information disclosure and encourage other enterprises and institutions to voluntarily conduct information disclosure (collectively referred to as category 2 disclosures) main body). Focus on disclosure of carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6), nitrogen trifluoride (NF3) ) Comprehensive data of seven types of greenhouse gas emissions, as well as measures taken to reduce carbon and increase foreign exchange, energy-saving and low-carbon production processes and technology applications, certification of energy-saving and low-carbon products and energy management systems, carbon asset development and carbon emission rights trading, and capacity building, etc. Happening.
2. Disclosure
In order to promote enterprises to assume social responsibilities in response to climate change and green and low-carbon development, and implement the relevant requirements of the State Council and the Sichuan Provincial People's Government on promoting the establishment of a greenhouse gas emission information disclosure system, relevant enterprises in Sichuan Province launched a new round of greenhouse gas emission information in 2019 According to the disclosure, 71 companies including Sichuan Airlines, State Grid Sichuan, Longman Titanium, Lisen Building Materials, Sichuan Pushi, and Nine Dragons Paper (excluding enterprises affiliated to State Grid Sichuan Electric Power Company) have taken the lead in organizing all Industry Disclosure), covering about 150 million tons of carbon dioxide equivalent greenhouse gas emissions, equivalent to the greenhouse gas emissions of about 30 Sichuan Airlines or 10 Guangyuan cities.
The disclosure subject is distributed in 19 cities (prefectures) except Ya'an City and Ganzi Prefecture. In terms of regions, Chengdu Plain Economic Zone has the most, with a total of 32 households, accounting for 45% of the total disclosure; followed by the southern Sichuan area, a total of 22 households, accounting for 31% of the total disclosure; 13 northeastern Sichuan areas, 13 Panxi and northwestern Sichuan ecology 2 households in each economic zone. In terms of cities (states), Yibin City has the most, with 11 households; Chengdu City and Leshan City are followed by 8 households; cities (states) with more than 5 households also include Dazhou City, Luzhou City, Deyang City, and Meishan City. There are 49 disclosure entities in the above 7 cities, accounting for 69% of the total disclosure.
3. Disclosure characteristics
(1) For the first time, full coverage of the eight major industries was achieved. In 2018, Sichuan Province launched the company ’s greenhouse gas emission information disclosure for the first time. About 30 companies with an annual greenhouse gas emission of more than 1.3 million tons of carbon dioxide equivalent completed the information disclosure, mainly building materials companies, accounting for half of the total disclosure. In 2019, the disclosure entities increased significantly, covering the eight key emission industries of petrochemicals, chemicals, building materials, steel, nonferrous metals, papermaking, electricity, and aviation. Among them, the electricity, building materials, chemicals, and papermaking industries accounted for the most, accounting for 90% of the total disclosure entities.
(2) The forms of disclosure channels are more diverse. The Internet is still the main way of disclosure, of which 45 are disclosed through the company (including superior company) website, accounting for 63% of the total number of disclosure subjects; limited by the company ’s website platform, some companies disclose through non-company websites, including government departments 16 websites were disclosed, 5 were disclosed through professional third-party websites, and 4 were disclosed on other websites; Leshan Hengyuan Paper was the first to disclose in Leshan Daily. Most industries are mainly disclosed through the company's website; the main body of the building materials industry disclosure is mainly disclosed through the websites of superior companies and government departments due to the group layout; the power industry is mainly disclosed through the government website. In the form of disclosure, most companies make disclosures in the form of greenhouse gas emission information disclosure. Sichuan Airlines has explored the preparation of graphic disclosures to achieve a good combination of information disclosure and image publicity; a small number of companies use news reports, information publicity, and emission reports And other forms of disclosure.
(3) The disclosure content is more detailed and rich. Compared with the disclosure of only greenhouse gas emission data and emission reduction measures in 2018, the information disclosed in 2019 is more detailed. Most entities disclose greenhouse gas emission data, measures taken to reduce carbon and increase foreign exchange, energy-saving and low-carbon production processes and technology applications, and low energy consumption. Carbon product and energy management system certification, capacity building, etc., some of the main bodies detailed disclosure of green certification, low-carbon process product equipment promotion, management system mechanism reform and other aspects. Lomon Titanium participated in the drafting of industry energy consumption standards, Leeson Building Materials obtained energy management system certification, and the cement industry widely promoted low-carbon product certification.
(4) There is a big difference in disclosure capacity building. Although the Internet is convenient and fast, some disclosure subjects are disclosed through non-industry, non-authority, and non-affiliated websites, which is not easy for public inquiry and retrieval. Most enterprises adopt a more standardized form of disclosure, and some enterprises have a non-standard disclosure format, which reduces the social value of disclosure. The details of the disclosure are slightly different. Some entities disclose energy and non-energy greenhouse gas emission data, and there are also a few entities that do not disclose emissions data, or the disclosure information is insufficient. The uneven quality of corporate disclosures reflects the large differences in carbon emission management capabilities of different entities.
4. Prospects and suggestions
(1) Strengthen the construction of the disclosure system and improve the incentive and restraint mechanism. The government can strengthen policy guidance, take the construction of carbon emission monitoring, reporting, and verification systems for enterprises and institutions as the starting point, actively connect the carbon emission trading mechanism, further expand the scope of disclosure, orderly promote voluntary disclosure, and carry out disclosure pilots for schools and other public institutions. Improve and optimize the GHG emission information disclosure system and standards of enterprises and institutions, strengthen information security supervision and risk management, build an information disclosure intensive platform, publicize and promote good practices of low-carbon development, and form a good social atmosphere in which low-carbon leads high-quality development.
(2) Raise awareness of low-carbon development and build a carbon asset management system. The government should guide enterprises to normalize disclosure and gradually reduce intervention. Enterprises can use the National Energy Conservation Publicity Week, National Low Carbon Day, World Meteorological Day, Earth Day, and World Environment Day to promote the scientific knowledge of climate change, strengthen the concept of green and low-carbon development, improve energy conservation and environmental awareness, and establish and improve energy and environmental management. System, improve energy and environmental leadership and working mechanisms, implement carbon emission carbon asset management focal points, specialized personnel, conduct online energy consumption monitoring, regularly organize carbon emission statistical accounting report training, promote the application of energy-saving low-carbon technologies, implement carbon labeling plans and Low-carbon product certification, actively participate in carbon trading, carbon neutrality, carbon inclusion, climate investment and financing to achieve higher quality and more sustainable green development.
(3) Track and evaluate the progress of disclosure and strengthen the application of disclosure achievements. Fully utilize the power of third parties, adopt big data and other technical means to carry out greenhouse gas emission information disclosure evaluation, continue to track the progress and effectiveness of the implementation of the information disclosure policy, and regularly release information disclosure evaluation reports to the society. Encourage the inclusion of information disclosure into the corporate environmental credit evaluation plus item, green and low-carbon enterprises and public institutions to create evaluation index systems, green and low-carbon cities and park construction systems. Explore the establishment of a coupling mechanism for regional greenhouse gas inventory compilation and corporate greenhouse gas emissions information disclosure. Actively explore climate investment and financing and green financial innovation based on the disclosure of greenhouse gas emission information.
