ICS03.120.20CCSA00团体标准T/CCAA96—2024企业碳信息披露与质量评价规范Specificationsfordisclosureandqualityevaluationofcorporatecarbonrelatedinformation2024-9-10发布2024-9-10实施中国认证认可协会发布中国认证认可协会版权所有中国认证认可协会版权所有目次前言...............................................................................I引言..............................................................................II1范围...............................................................................12规范性引用文件.....................................................................13术语和定义.........................................................................13.1与温室气体相关的术语.............................................................23.2与气候行动相关的术语.............................................................33.3与信息披露相关的术语.............................................................54碳信息披露原则.....................................................................64.1真实性...........................................................................64.2明确性...........................................................................64.3准确性...........................................................................64.4完整性...........................................................................64.5合理性...........................................................................64.6透明性...........................................................................64.7一致性...........................................................................75.碳信息披露要求....................................................................75.1基本要求.........................................................................75.2披露主体.........................................................................75.3披露对象.........................................................................75.4信息内涵.........................................................................85.5信息时序........................................................................105.6披露情形........................................................................106.符合性验证.......................................................................126.1总则............................................................................126.2验证步骤........................................................................126.3验证结果........................................................................127.碳信息披露质量评价...............................................................137.1评价要求........................................................................137.2评价流程........................................................................137.3评价结果........................................................................14附录AISO14064-1:2018与温室气体核算体系的一致性分析............................15附录B达成净零排放和/或碳中和要求和行动优先级...................................16附录C保障披露质量的内部管理体系...............................................17附录D碳信息组合...............................................................18附录E不同披露情形下对应的披露内容.............................................19附录F碳信息披露质量评分............................