对公司脱碳雄心的审计与低碳期货的审计
Iain Weaver1, Jesse F Abrams2, Jack Oliver2
1Global Systems Institute, University of Exeter, Northcote House, Streatham Campus, Exeter, EX4 4QE, UK. i.s.weaver@exeter.ac.uk.
Scientific reports
|January 6, 2026
概括
企业的排放报告量很大,短期目标与气候目标保持一致. 然而,长期承诺不足,突出了公司价值和排放覆盖率之间的差距,需要政策干预.
科学领域:
- 气候科学 气候科学
- 环境政策 环境政策
- 企业的可持续性 企业的可持续发展
背景情况:
- 自19世纪以来,大气中温室气体度的上升正在推动全球变暖.
- 目前的预测表明,全球表面温度显著上升,可能会超过安全运行限制.
- 开发有效的排放途径需要整合可再生能源技术,气候政策和消费者行为.
研究的目的:
- 评估企业的减排目标与已建立的减排路径.
- 评估企业排放披露的有用性,以补充全球排放预测.
- 发现企业对气候承诺的差异,特别是长期目标.
主要方法:
- 对目标设定公司的企业排放披露的分析.
- 将报告的排放数据与全球排放和市值数据进行比较.
- 对近期和2050年排放目标的评估与金融系统绿化网络的净零场景相比.
主要成果:
- 企业排放披露覆盖全球二氧化碳排放的约20%,全球市值的60%.
- 公司的短期减排目标与积极的净零方案在很大程度上一致.
- 在披露公司中观察到长期 (2050年) 排放承诺的显著缺乏.
结论:
- 企业排放报告的规模和质量足以帮助全球排放预测.
- 虽然短期气候目标看起来有希望,但企业长期承诺存在关键差距.
- 披露公司的市值和其所涵盖的排放量之间存在重大脱节,需要未来的政策行动.
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