基于TCFD框架的我国金融机构环境信息披露制度改进研究

Research on Improving the Environmental Information Disclosure System of Chinese Financial Institutions Based on TCFD Framework

摘要: 应对气候变化、治理环境污染，促进人与自然和谐共处，已成为全球可持续发展探讨的核心，在此背景下，金融机构不仅要披露财务信息，还要披露与气候和环境相关的信息。目前，我国金融机构遵循《金融机构环境信息披露指南》进行环境信息披露。将该指南与国际上广为采纳的TCFD框架进行比较，本文发现我国金融机构环境信息披露制度在披露原则、内容、方式、频次等方面均有改进空间。为更好地反映气候和环境与金融机构之间的相互作用，推动我国金融机构绿色转型，我国应拓宽披露制度的覆盖面，细化披露内容，规范披露频次和方式。

Abstract: Coping with climate change, controlling environmental pollution, and promoting harmonious coexistence between human be-ings and nature have become the core of global sustainable development. In this context, financial institutions should disclose not only financial information, but also information related to climate and environment. Comparing the environmental information disclosure system of financial institu-tions currently adopted in China, namely Guidelines for Financial Institutions Environmental Infor-mation Disclosure, with the TCFD framework widely adopted internationally, this paper found that the Guidelines may be improved in terms of disclosure principles, disclosure contents, disclosure methods, frequency, and so on. In order to improve the environmental information disclosure sys-tem and properly reflect the interaction between climate, environment, and financial institutions, and promote the green transformation of China’s financial institutions, measures should be taken to broaden the coverage of disclosure requirements, refine the content of disclosure, and standardize the frequency and methods of disclosure.