26年WH商务英语(国际金融) S2视角下中国A股市场气候披露差距来自绿色债券发行人的证据1.8- A I17.78-约39971字符.docx

iAbstractAt present, the world pays more and more attention to climate change, and the rules for the disclosure of relevant information are also constantly improving. Against this background, it has become more necessary for enterprises to disclose climate-related information in sustainable development reports. Based on the IFRS S2 framework released by the International Financial Reporting Standards Foundation, this article analyzes from four aspects: governance...