绿金试验区金融机构环境信息披露现状分析
Analysis of the Current Situation of Environmental Information Disclosure of Financial Institutions in the Green-Gold Pilot Zones

发展绿色金融，是推动经济社会可持续性发展、助力“双碳”目标实现的重要手段，而环境信息披露在绿色金融体系建设中发挥着至关重要的作用。本文参照TCFD框架，采用内容分析法，对绿金试验区的地方银行机构的环境信息披露情况进行分析和评价。目前，绿金试验区金融机构所披露的环境信息存在基础差异大、可比性差、缺乏约束与激励机制等问题。我国应健全激励与约束机制，采取措施提高数据获取能力，增强金融机构环境信息披露的可比性，改进金融机构的环境信息披露质量。
The development of green finance is an important tool to promote sustainable economic and social development and help achieve the “double carbon” goal. However, environmental information disclosure plays a crucial role in the construction of green financial system. This paper analyzes and evaluates the environmental information disclosure of local banking institutions in the green-gold pilot zones by referring to the TCFD framework, using the content analysis method. At present, the environmental information disclosed by financial institutions in the green-gold pilot zones has problems such as large differences in basis, poor comparability, and lack of constraint and incentive mechanisms. China should improve the incentive and constraint mechanisms, take measures to improve data acquisition, enhance the comparability of environmental information disclosure by financial institutions, and improve the quality of environmental information disclosure by financial institutions.