华北电力大学学报(社会科学版)

“双碳”目标的提出，为我国环境治理体系的完善赋予新的时代命题。生产经营者公开自身环境保护信息，接受社会公众监督的环境信息披露制度作为生态环境治理的基础性制度，在《生态环境法典（草案）》总则编中予以明确规范，其制度价值得到进一步凸显。以此为契机，厘清环境信息披露制度在减污降碳协同推进时代背景下的制度内涵，确立其作为连接政府监管和企业自治“桥梁”的核心定位，并以双重重要性原则为理论指引，重新审视该制度在环境治理中功能发挥受阻的困境，进而探索制度优化的具体路径，可为企业长期价值实现和环境治理升级提供坚实支撑。当前，我国环境信息披露制度主要面临三方面突出问题：一是自愿性与强制性信息披露的分类界限模糊，导致企业披露责任界定不清；二是多部门主导的法律规范衔接断层，易引发制度适用冲突；三是披露标准与评价体系缺乏统一规制，制约企业间环境信息的横向可比性。上述困境将会制约环境信息披露制度入典后治理效能的充分发挥，探索其制度完善入典进路具有现实紧迫性：明确自愿与强制信息披露的分类标准，细化不同类型企业的披露义务；梳理整合多部门法律规范，实现制度适用的协同兼容；构建全国统一的披露标准及评价体系，提升环境信息质量，着力构建起一套制度完备、手段多元、国内标准统一且符合国际贸易规则的法典化环境信息披露制度，为“双碳”目标的稳步实现提供坚实的法治保障。

The proposal of the dual carbon goals has endowed the improvement and upgrading of China's environmental governance system with new era propositions. The environmental information disclosure system, which enables producers and operators to disclose their own environmental protection information and accept public supervision, as a fundamental system for ecological and environmental governance, is clearly regulated in the General Provisions of the draft of the Ecological and Environmental Code, further highlighting its institutional value. Taking this as an opportunity, we should clarify the institutional connotation of the environmental information disclosure system in the context of the coordinated advancement of pollution reduction and carbon emission reduction, establish its core positioning as a bridge connecting government supervision and enterprise self-governance, and take the principle of dual importance as theoretical guidance to re-examine the predicament where the function of this system is hindered in environmental governance, and then explore specific paths for system optimization It can provide solid support for the long-term value realization of enterprises and the upgrading of environmental governance. At present, China's environmental information disclosure system mainly faces three prominent problems: First,the classification boundary between voluntary and mandatory information disclosure is ambiguous, resulting in an unclear definition of enterprises' disclosure responsibilities; Second, there is a gap in the connection of legal norms led by multiple departments, which is prone to cause conflicts in the application of systems.Thirdly, the lack of unified regulation on disclosure standards and evaluation systems restricts the horizontal comparability of environmental information among enterprises. The above-mentioned predicament will restrict the full play of the governance effectiveness of the environmental information disclosure system after its inclusion in the regulations. It is of practical urgency to explore the way to improve the system and incorporate it into the regulations: clarify the classification standards for voluntary and mandatory information disclosure, and refine the disclosure obligations of different types of enterprises. Sort out and integrate legal norms from multiple departments to achieve coordinated compatibility in the application of systems. Establish a unified national disclosure standard and evaluation system to enhance the quality of environmental information; Innovate diversified regulatory governance mechanisms, strengthen regulatory synergy and the intensity of punishment for violations, and strive to establish a complete set of systems,diverse means, unified domestic standards and international trade rule-compliant codified environmental information disclosure system, providing a solid legal guarantee for the steady realization of the dual carbon goals.