Research on the Legal Regulation of Enterprise Environmental Information Disclosure under the "Dual Carbon" Goals

Abstract

In the context of the "dual carbon" goals, corporate environmental information disclosure has become an important mechanism for promoting green and low-carbon development. From the perspective of legal regulation, this article makes a horizontal comparison between China's legislation and that of foreign countries, analyzes the current situation and problems of China's enterprise environmental information disclosure system, and explores how to build a more complete legal system to enhance the transparency, standardization and enforceability of information disclosure. The study found that the current legal system in China has problems such as insufficient compulsion, inconsistent standards, and weak accountability mechanisms. To this end, this article suggests optimizing legal regulations from aspects such as legislative improvement, standard refinement, supervision strengthening, and accountability, in order to enhance the quality of environmental information disclosure by enterprises and contribute to the realization of the "dual carbon" goals.