| 英文摘要 |
Public disclosure of greenhouse gas emission information by a company into the market is an important regulatory tool to combat climate change and global warming. From a comparative law perspective, this article briefly examines the similarities and differences in disclosure obligation regarding corporate greenhouse gas emissions in Taiwan, the United States (US), the European Union (EU), and the United Kingdom (UK). Currently, the disclosure requirement for publicly traded companies in Taiwan is primarily implemented through rules regarding annual reports. The scope of disclosure obligation in Taiwan focuses on listed enterprises, in line with the current development in the US, EU and the UK. However, the article suggests that the government should reconsider whether to continue relying on annual report-related provisions as the primary regulatory basis. On one hand, organizational laws could provide a more solid base to establish disclosure mechanisms in the future. On the other hand, the government should also consider where it is more suitable to present carbon disclosure information to shareholders and other stakeholders in order to facilitate more effective transmission of information to the market. |
