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China’s Climate Disclosure Regime

China’s Climate Disclosure Regime

Full Title: China’s Climate Disclosure Regime: How Regulations, Politics, and Investors Shape Corporate Climate Reporting
Author(s): Edmund Downie, Erica Downs, and Yushan Lou
Publisher(s): Center on Global Energy Policy at Columbia University SIPA
Publication Date: November 29, 2023
Full Text: Download Resource
Description (excerpt):

This report offers the most comprehensive English-language analysis to date of China’s climate disclosure regime— the regulations, pressures, and informal norms that drive firms’ decisions around publicizing climate-relevant information about their businesses. The report begins by reviewing the climate disclosures of 39 of China’s largest carbon-emitting firms— its “carbon majors”— to provide a baseline survey of climate disclosure quality among large, emissions-intensive firms. The sample spans seven of China’s highest-emitting industrial sectors and includes both listed and unlisted firms. The Authors combine this review with an analysis of cross-national corporate climate disclosure quality datasets to map China’s climate disclosure regime.

All statements and/or propositions in discussion prompts are meant exclusively to stimulate discussion and do not represent the views of, its Partners, Topic Directors or Experts, nor of any individual or organization. Comments by and opinions of Expert participants are their own.

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