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欧盟的碳披露与气候变化减缓:透明度框架的扩散与主导

Carbon Disclosure and Climate Change Mitigation in the European Union: Diffusion and Dominance of Transparency Frames

Journal of Common Market Studies · 2025
被引 3
ABS 3

中文导读

研究了2000至2020年间欧盟碳披露框架的演变,发现非国家行为体联盟将透明度视为风险调节和经济机会,推动了披露制度,并在巴黎协定后转向监管框架。

Abstract

Abstract This article investigates the rise of governance‐by‐disclosure in the global climate regime, examining how the framing of carbon disclosure evolved into an effective governance norm within the European Union (EU). Employing discourse network analysis, we analyse the evolution of carbon disclosure frames in the EU between 2000 and 2020. We show that debates on carbon disclosure were initiated by non‐state actor coalitions that framed transparency as a risk moderator and an economic opportunity for businesses and investors. These findings confirm the expectations of stakeholder and economic theories of transparency, emphasising privatisation and marketisation as pivotal drivers of the disclosure regimes. Additionally, since the early 2010s, we observe an increasing trend towards institutionalisation/diffusion. Especially after the Paris Agreement, European actors, including the European Commission, have increasingly converged around regulatory frames, in addition to the existing dominant discourse on financial benefits. Reflecting the growing consensus around these frames, this period also saw a significant expansion of policy initiatives within the EU advocating for mandatory disclosures. Beyond carbon disclosure, our findings show how market‐driven frames gain traction, diffuse and inform regulatory frameworks. They also reveal the dominance of private governance logics in EU climate policy and the resulting tensions over democratic legitimacy in disclosure regimes.

气候变化碳披露公司治理欧盟政策透明度