上市公司碳信息披露合规性路径研究——基于碳交易行业中长三角上市公司样本的评估分析

碳信息披露是生态环境风险受体和利益相关者判断企业环境守法程度、环境绩效水平、环境信用等级,进而调整自身行为最基础、最关键的途径,但实践中受统一披露规范缺失和数据核查人才稀缺等多方限制,有关碳信息披露的理论建设多归从于环境信息披露体系,而实务中亦未细化碳信息披露的框架、标准和内容,从而影响到我国碳信息披露的整体规范架构和披露质量,难以度量碳达峰碳中和目标下降碳节能协同发展的质效。作为我国工业经济集群带,长三角区域企业降碳有较强的空间集聚性、政策梯度性和指标分异性。本文通过对我国长三角上市公司碳信息披露实践合规性现状予以评估,分析碳信息披露原则、披露框架、运用体系和监管机制对上市公司合规评价的影响,并提出确定碳信息的披露原则、规范碳信息的披露框架、完善碳信息的披露监管机制、推动形成环境信息披露的运用体系的建议。     

“双碳”视域下的企业碳信息披露制度研究

碳达峰、碳中和目标的提出将我国低碳发展引入了一个全新阶段。企业作为碳排放的重要主体,应当承担社会责任。企业碳信息披露质量对减污降碳效果、碳排放权交易市场的建立及企业转型等有着重要影响。本文梳理了我国企业碳信息披露的立法情况,提出我国企业碳信息披露制度仍存在主体范围狭窄、内容不统一、监管机制缺失等问题,并建议通过修订法律法规扩大碳信息披露的主体范围、完善披露内容、建立多方协作的监管机制,健全企业碳信息披露制度,助力碳达峰、碳中和目标的实现。     

基于熵权-属性识别模型的地表水质量评价

利用熵权法并结合属性识别理论,建立了熵权-属性识别模型。采用地表水环境质量标准（GB3838—2002）作为依据,选用7个影响因子作为评价指标,利用熵权法确定各评价指标的权重以计算综合属性测度区间,应用置信度准则和评分准则对地表水质量进行属性识别。实例研究表明,该模型能有效地解决地表水质量评价的问题,评价模型采用熵权法确定权重,避免了权重确定中的主观性和随意性,保证了评价工作的客观性和准确性。     

基于“熵权+TOPSIS”法的石油库安全管理绩效评价研究

结合石油库的特点,建立了以人员因素、设备设施管理、储存介质状态、环境因素及管理因素等5项一级指标、20项二级指标的安全管理绩效评价体系;为克服安全管理绩效评价的主观随意性,采用“熵权+TOPSIS”法构建了评价模型,以10家石油库企业所采集的信息为算例,对石油库安全管理绩效评价进行了实例研究,结果表明“熵权+TOPSIS”法评价模型有效改善了评价结果的客观性和可靠度,可帮助石油库企业及时发现安全管理短板,明确改进方向,提升安全管理绩效水平。     

危险废物填埋场地下水污染风险评价中指标权重计算方法优化比选

为了探究适用于危险废物填埋场地下水污染风险评价的指标权重计算方法,选用层次分析法、熵权法、层次分析-熵权法进行计算,并通过我国37家危险废物填埋场地下水污染风险评价结果与地下水中苯浓度的拟合验证对权重计算方法进行分析比选.结果表明:①3组权重计算结果中,含水层渗透系数和包气带渗透系数均为最重要的指标,危险废物填埋场所处地层介质类型是影响地下水污染风险最显著的因素.在建设危险废物填埋场时,选址需优先关注含水层及包气带介质类型,必要时应采取更高性能的防渗技术手段;②3组场地风险指数（R）和污染指数（C）线性拟合R2值排序为层次分析-熵权法（R2=0.84）>层次分析法（R2=0.75）>熵权法（R2=0.51）,因此采用层次分析-熵权法得出的危险废物填埋场地下水污染风险评价结果与实际污染状况匹配度更高,构建的风险评价方法更能准确预测地下水污染风险;③当各指标权重由大到小依次加和至总权重为0.96时,层次分析-熵权法可包含12项指标,且权重分配更为均衡,不易受到单个指标缺失的影响,由此建立的综合指数计算方法更加可靠.研究显示,层次分析-熵权法是更适用于危险废物填埋场地下水污染风险评价的指标权重计算方法,构建的污染风险评价方法结果准确、易操作,在一定程度上可为危险废物填埋场地下水污染的风险评价及运行管理提供支持.      

关于推进我国碳信息披露工作的思考

本文面向我国碳达峰、碳中和的战略部署,在《企业环境信息依法披露管理办法》的基础上,分析碳信息披露对碳交易市场、企业降碳减污、节能降碳政策制定以及全民节能减碳行动的重要意义,总结了发达国家和地区、国际组织、企业在碳信息披露法律制度、披露内容、信息监管等方面的经验,建议我国进一步完善碳信息披露制度,快速、审慎、协同推进碳信息披露工作。     

熵权多目标决策等效数值法在大气环境质量综合评价中的应用

介绍了熵和熵权的概念与性质,在此基础上结合多目标决策模型建立熵权多目标决策等效数值评价方法,并对大气环境质量进行综合评价,评价结果表明,利用熵权多目标决策等效数值评价法进行大气环境质量综合评价是可行的。     

太湖北部小流域沉积物重金属污染特征与评价

近几十年来重金属的沉积记录、来源及污染水平受到了广泛关注.为探明太湖北部小流域重金属的污染来源和环境质量状况,本研究分析了柱状沉积物中8种重金属（Mn、Cr、Zn、Cu、As、Pb、Ni和Co）含量.运用主成分分析法判定污染源,富集因子法表征重金属富集特征,通过熵权模糊模型对沉积物中重金属污染状况进行评价.结果显示,所有重金属含量均较高,高低依次为Mn > Cr > Zn > Cu > As > Pb > Ni > Co.其中Mn含量最高,为380.06~767.69μg/g.沉积物重金属污染的主要贡献因子为交通排放、农业污染和煤炭燃烧.As的富集指数最大（2.89~15.61）.其中77.59%的沉积层属于显著富集,受人类活动影响最为显著.熵权模糊综合评价结果表明,Cu（0.483）和As（0.352）的权重值最大,是沉积物中的首要污染物,且65.52%的沉积层重金属含量处于中度污染水平.     

熵权多目标决策模型在水环境质量综合评价中的应用

介绍了熵和熵权的概念与性质,在此基础上结合多目标决策模型建立熵权多目标决策评价方法,并对水环境质量进行综合评价,评价结果与物元分析模型、属性识别理论方法、模糊隶属函数法进行对比,结果表明,利用熵权多目标决策评价法进行水环境质量综合评价是可行的。     

熵权多目标决策模型在水环境质量综合评价中的应用

介绍了熵和熵权的概念与性质,在此基础上结合多目标决策模型建立熵权多目标决策评价方法,并对水环境质量进行综合评价,评价结果与物元分析模型、属性识别理论方法、模糊隶属函数法进行对比,结果表明,利用熵权多目标决策评价法进行水环境质量综合评价是可行的。     

Toxic effects of acetochlor, methamidophos and their combination on nifH gene in soil

Toxic effects of two agrochemicals on nifH gene in agricultural black soil were investigated using denaturing gradient gel electrophoresis （DGGE） and sequencing approaches in a microcosm experiment. Changes of soil nifH gene diversity and composition were examined following the application of acetochlor, methamidophos and their combination. Acetochlor reduced the nifH gene diversity （both in gene richness and diversity index values） and caused changes in the nifH gene composition. The effects of acetochlor on nifH gene were strengthened as the concentration of acetochlor increased. Cluster analysis of DGGE banding patterns showed that nifH gene composition which had been affected by low concentration of acetochlor （50 mg/kg） recovered firstly. Methamidophos reduced nifH gene richness that except at 4 weeks. The medium concentration of methamidophos （150 mg/kg） caused the most apparent changes in nifH gene diversity at the first week while the high concentration of methamidophos （250 mg/kg） produced prominent effects on nifH gene diversity in the following weeks. Cluster analysis showed that minimal changes of nifH gene composition were found at 1 week and maximal changes at 4 weeks. Toxic effects of acetochlor and methamidophos combination on nifH gene were also apparent. Different nifH genes （bands） responded differently to the impact of agrochemicals： four individual bands were eliminated by the application of the agrochemicals, five bands became predominant by the stimulation of the agrochemicals, and four bands showed strong resistance to the influence of the agrochemicals. Fifteen prominent bands were partially sequenced, yielding 15 different nifH sequences, which were used for phylogenetic reconstructions. All sequences were affiliated with the alpha- and beta-proteobacteria, showing higher similarity to eight different diazotrophic genera.     

Arsenic uptake by arbuscular mycorrhizal maize （Zea mays L.） grown in an arsenic-contaminated soil with added phosphorus

The effects of arbuscular mycorrhizal (AM) fungus (Glomus mosseae) and phosphorus (P) addition (100 mg/kg soil) on arsenic (As) uptake by maize plants (Zea mays L.) from an As-contaminated soil were examined in a glasshouse experiment.Non-mycorrhizal and zero-P addition controls were included.Plant biomass and concentrations and uptake of As,P,and other nutrients,AM colonization,root lengths,and hyphal length densities were determined.The results indicated that addition of P significantly inhibited root colonization and development of extraradical mycelium.Root length and dry weight both increased markedly with mycorrhizal colonization under the zero-P treatments,but shoot and root biomass of AM plants was depressed by P application.AM fungal inoculation decreased shoot As concentrations when no P was added,and shoot and root As concentrations of AM plants increased 2.6 and 1.4 times with P addition,respectively.Shoot and root uptake of P,Mn,Cu,and Zn increased,but shoot Fe uptake decreased by 44.6%,with inoculation, when P was added.P addition reduced shoot P,Fe,Mn,Cu,and Zn uptake of AM plants,but increased root Fe and Mn uptake of the nonmycorrhizal ones.AM colonization therefore appeared to enhance plant tolerance to As in low P soil,and have some potential for the phytostabilization of As-contaminated soil,however,P application may introduce additional environmental risk by increasing soil As mobility.     

Impact of atrazine and nitrogen fertilizers on the sorption of chlorotoluron in soil and model sorbents

Sorption of chlorotoluron in ammonium sulfate, urea and atrazine multi-solutes system was investigated by batch experiments. The results showed application of nitrogen fertilizers to the soil could affect the behavior of chlorotoluron. At the same concentration of N, sorption of chlorotoluron decreased as the concentration of atrazine increased on the day 0 and 6 in soil, respectively. The sorption of chlorotoluron increased from 0 to 6 d when soils were preincubated with deionized water, ammonium sulfate and urea solution for 6 d. That indicated incubation time was one of the most important factors for the sorption of chlorotoluron in nitrogen fertilizers treatments. The individual sorption isotherms of chlorotoluron in rubbery polymer and silica were strictly linear in single solute system, but there were competition sorption between pesticides or between pesticides and nitrogen fertilizers. That indicated the sorption taken place by concurrent solid-phase dissolution mechanism and sorption on the interface of water-organic matter or water-mineral matter.     

Degradation of metabolites accumulated of benzo[a]pyrene by coupling Penicillium Chrysogenum with KMnO4

Several main metabolites of benzo[a]pyrene （BaP） formed by Penicillium chrysogenum, Benzo[a]pyrene-1,6-quinone （BP 1,6- quinone）, trans-7,8-dihydroxy-7,8-dihydrobenzo[a]pyrene （BP 7,8-diol）, 3-hydroxybenzo[a]pyrene （3-OHBP）, were identified by high-performance liquid chromatography （HPLC）. The three metabolites were liable to be accumulated and were hardly further metabolized because of their toxicity to microorganisms. However, their further degradation was essential for the complete degradation of BaP. To enhance their degradation, two methods, degradation by coupling Penicillium chrysogenum with KMnO4 and degradation only by Penicillium chrysogenum, were compared; Meanwhile, the parameters of degradation in the superior method were optimized. The results showed that （1） the method of coupling Penicillium chrysogenum with KMnO4 was better and was the first method to be used in the degradation of BaP and its metabolites; （2） the metabolite, BP 1,6-quinone was the most liable to be accumulated in pure cultures; （3） the effect of degradation was the best when the concentration of KMnO4 in the cultures was 0.01% （w/v）, concentration of the three compounds was 5 mg/L and pH was 6.2. Based on the experimental results, a novel concept with regard to the bioremediation of BaP-contaminated environment was discussed, considering the influence on environmental toxicity of the accumulated metabolites.     

Potential of plant polyphenol oxidases in the decolorization and removal of textile and non-textile dyes

In this study an effort has been made to use plant polyphenol oxidases; potato （Solanum tuberosum） and brinjal （Solanum melongena）, for the treatment of various important dyes used in textile and other industries. The ammonium sulphate fractionated enzyme preparations were used to treat a number of dyes under various experimental conditions. Majority of the treated dyes were maximally decolorized at pH 3.0. Some of the dyes were quickly decolorized whereas others were marginally decolorized. The initial first hour was sufficient for the maximum decolorization of dyes. The rate of decolorization was quite slow on long treatment of dyes. Enhancement in the dye decolorization was noticed on increasing the concentration of enzymes. The complex mixtures of dyes were treated with both preparations of polyphenol oxidases in the buffers of varying pH values. Potato polyphenol oxidase was significantly more effective in decolorizing the dyes to higher extent as compared to the enzyme obtained from brinjal polyphenol oxidase. Decolorization of dyes and their mixtures, followed by the formation of an insoluble precipitate, which could be easily removed simply by centrifugation.     

Effects of two sludge application on fractionation and phytotoxicity of zinc and copper in the soil

The potential harm of heavy metals is a primary concern in application of sludge to the agricultural land. A pot experiment was conducted to evaluate the effect of two sludges on fractionation of Zn and Cu in soil and their phytotoxicity to pakchoi. The loamy soil was mixed with 0%, 20%, 40%, 60% and 80% (by weight) of digested sewage sludge (SS) and composted sludge (SC). The additions of both sludges caused a significant raise in all fractions, resulting in that exchangeable (EXCH) and organic bound (OM) became predominance of Zn and organic bound Cu occupied the largest portion. There was more available amount of Zn and Cu in SS treatments than SC treatments. During the pot experiment, the concentration of Zn in EXCH, carbonate (CAR) and OM and Cu in EXCH and OM fractions decreased in all treatments, so their bioavailability reduced. Germination rate and plant biomass decreased when the addition rate was high and the best yield appeared in 20% mixtures at the harvest of pakchoi. The two sludges increased tissue contents of Zn and Cu especially in the SS treatments. Zn in pakchoi was not only in relationship to ΔEXCH and ΔCAR forms but also in ΔOM forms in the sludge-soil mixtures. Tissue content of Cu in pakchoi grown on SC-soils could not be predicted by ΔEXCH. These correlation rates between Zn and Cu accumulation in pakchoi and variation of different fractions increased with time, which might indicate that sludges represented stronger impacts on the plant in long-term land application.     

Intraspecific differences in effects of co-contamination of cadmium and

A hydroponic experiment was carried out to study intraspecific differences in the effects of different concentrations of cadmium (Cd)(0-10 mg/L) and arsenate (As(V)) (0-8 mg/L) on the growth parameters and accumulation of Cd and As in six wheat varieties Jing-9428, Duokang-1, Jingdong-11, Jing-411, Jingdong-8 and Zhongmai-8. The endpoints of wheat seedlings, including seed germination,biomass, root length and shoot height, decreased with increasing the Cd and As concentrations. Significant differences in seed germination, biomass, root length, shoot height and the accumulation of Cd and As were observed between the treatments and among the varieties (p ＜ 0.05). The lethal dosage 50% were about 20, 80, 60, 60, 80 and 20 mg As/L for Jing-9428, Duokang-1, Jingdong-11,Jing-411, Jingdong-8 and Zhongmai-8, respectively, and the corresponding values for Cd were about 30, 80, 20, 40, 60 and 10 mg Cd/L, respectively. Among the six varieties, Duokang-1 was found to be the most resistant to Cd and As toxicity, and Zhongmai-8 was the most sensitive to Cd and As co-contamination. The resistance of the six varieties was found dependant on the seedling uptake of Cd and As. Duokang-1 was the most suitable for cultivation in Cd and As co-contaminated soils.     

Removal of heavy metals from sewage sludge by low costing chemical method and recycling in agriculture

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Isolation and preliminary characterization of a 3-chlorobenzoate degrading bacteria

A study was conducted to compare the diversity of 2-, 3-, and 4-chlorobenzoate degraders in two pristine soils and one contaminated sewage sludge. These samples contained strikingly different populations of mono-chlorobenzoate degraders. Although fewer cultures were isolated in the uncontaminated soils than contaminated one, the ability of microbial populations to mineralize chlorobenzoate was widespread. The 3- and 4-chlorobenzoate degraders were more diverse than the 2-chlorobenzoate degraders. One of the strains isolated from the sewage sludge was obtained. Based on its phenotype, chemotaxonomic properties and 16S rRNA gene, the organism S-7 was classified as Rhodococcus erythropolis. The strain can grow at temperature from 4 to 37℃. It can utilize several （halo）aromatic compounds. Moreover, strain S-7 can grow and use 3-chlorobenzoate as sole carbon source in a temperatures range of 10-30℃ with stoichiometric release of chloride ions. The psychrotolerant ability was significant for bioremediation in low temperature regions. Catechol and chlorocatechol 1,2-dioxygenase activities were present in cell free extracts of the strain, but no （chloro）catechol 2,3- dioxygenase activities was detected. Spectral conversion assays with extracts from R. erythropolis S-7 showed accumulation of a compound with a similar UV spectrum as chloro-cis,cis-muconate from 3-chlorobenzoate. On the basis of these results, we proposed that S-7 degraded 3-chlorobenzoate through the modified ortho-cleave pathway.     

Single and joint effects of pesticides and mercury on soil urease

The influence of two pesticides including chlorimuron-ethyl and furadan and mercury （Hg） on urease activity in 4 soils （meadow burozem and phaeozem） was investigated. The soils were exposed to various concentrations of the two pesticides and Hg individually and simultaneously. Results showed that there was a close relationship between urease activity and organic matter content in soil. Chlorimuron-ethyl and furadan could both activate urease in the 4 soils. The maximum increment of urease activity by chlorimuronethyl was up to 14%-18%. There was almost an equal increase （up to 13%-21%） in the urease activity by furadan. On the contrary, Hg markedly inhibited soil urease activity. A logarithmic equation was used to describe the relationship （P〈0.05） between the concentration of Hg and the activity of soil urease in the 4 tested soils. Semi-effect dose （ED50） values by the stress of Hg based on the inhibition of soil urease in the 4 soils were 88, 5.5, 24 and 20 mg/kg, respectively, according to the calculation of the corresponding equations. The interactive effect of chlorimuron-ethyl or furadan with metal Hg on soil urease was mainly synergic at the highest tested concentrations.