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Abstract: The greenhouse gas (GHG) emissions information disclosure system is an important prerequisite and fundamental guarantee to ensure the realization of the total GHG emissions control target, the smooth implementation of carbon trading, and the promotion of corporate emissions reduction. Studies have shown that through clear legal system guarantees, perfecting information disclosure paths, and strengthening supervision and other measures, it is possible to effectively establish a GHG emissions information disclosure system. On the basis of the existing domestic carbon market information disclosure, provincial key corporate GHG emissions information disclosure, environmental information disclosure, etc., it is necessary to promote the top-level design of China’s GHG emissions information disclosure in the legal basis, institutional framework, and key elements, and to strengthen the supervision mechanism.

Key words: Greenhouse gas (GHG), Carbon trading, Information disclosure, Supervision