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Information Disclosure and the Transition to a Low-Carbon Economy: Climate-Related Risk in the UK and France
Journal of Environmental Law ( IF 1.750 ) Pub Date : 2019-12-10 , DOI: 10.1093/jel/eqz034
Emily Webster

Over the last several years there has been increasing recognition and acceptance of the threat that climate change poses to global financial stability and the concurrent need for corporations to identify and account for both climate risks and their impacts on the environment. This has resulted in the emergence of climate risk disclosure (CRD) as a voluntary standard as well as movement on the domestic level to introduce mandatory CRD, demonstrated by the introduction of CRD framework legislation in France. This article conducts a comparative analysis of France and the UK—countries that are adopting divergent methods of legal development towards CRD—to analyse the potential of CRD as a policy tool to aid towards climate change mitigation and the transition to a low-carbon economy, and evaluate how effectively this is being achieved in practice.

中文翻译:

信息披露与向低碳经济的过渡:英国和法国的气候相关风险

在过去的几年中,人们越来越多地认识到并接受气候变化对全球金融稳定构成的威胁,同时也需要公司识别和考虑气候风险及其对环境的影响。这导致出现了作为自愿性标准的气候风险披露(CRD)以及在国内层面上引入强制性CRD的行动,这一点在法国引入了CRD框架立法中得到了证明。本文对法国和英国(对CRD采用不同法律发展方法的国家)进行了比较分析,以分析CRD作为有助于缓解气候变化和向低碳经济过渡的政策工具的潜力,并评估在实践中如何有效地实现这一目标。
更新日期:2019-12-10
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