中文题目：中美碳信息披露比较研究目录一、引言...............................................................................................................................1二、文献综述.......................................................................................................................2（一）国外研究现状..........................................................................................................2（二）国内研究现状..........................................................................................................4三、碳信息披露研究的理论分析.......................................................................................6（一）利益相关者理论......................................................................................................6（二）可持续发展理论......................................................................................................7（三）委托代理理论..........................................................................................................8四、中美碳信息披露法律制度比较...................................................................................9（一）美国碳信息披露制度..............................................................................................9（二）我国碳信息披露制度............................................................................................10（三）碳排放交易的规定……………………………………………………………..10五、结论和建议.................................................................................错误！未定义书签。（一）结论........................................................................................................................10（二）建议........................................................................................................................11参考文献...................................................................................................................................12中美碳信息披露比较研究【摘要】：中国与美国在碳信息披露上的主要差异在于碳信息披露的政策、法律法规不同以及碳交易市场的发展程度不同。本文主要致力于研究比较中美碳信息披露的差异，借鉴美国碳信息披露的优点来提高我国企业的碳信息披露质量。本文还比较了中美在碳信息披露方面法律法规层面上的差异，以及两国对于碳交易权方面的规定，分析其对披露的质量影响。【关键词】：中美；碳信息；信息披露AComparativeStudyofCarbonDisclosurebetweenChinaandAmericaAbstract:ThemainreasonforthedifferencesincarboninformationdisclosurebetweenChinaandtheUnitedStatesisthatChinaandtheUnitedStateshavedifferentpolicies,lawsandregulationsaswellasthedegreeofthedevelopmentofcarbontradingrights.ThispaperfocusesoncomparingthequalityofcarboninformationdisclosurebetweenChinaandtheUnitedStates,andimprovingthequalityofcarboninformationdisclosureinChineseenterprises.ThisarticlealsocomparesthedifferencesbetweenChinaandtheUnitedStatesinthelegalaspectsofcarboninformationdisclosure,aswellastheprovisionsofthetwocountriesoncarbontradingrights,andanalyzestheirimpactonthequalityofdisclosure.Keywords:USandChina,Carboninformation,informationdisclosure一、引言近年来自然灾害的频繁发生使得越来越多的人对气候问题产生了关注。而温室气体的排放是对气候变化产生重要影响的因素之一，减少温室气体的排放有三种方式：清洁发展机制、碳排放权交易和共同履行机碳交易。碳交易顾名思义就是把二氧化碳的排放权作为一种可交...
