近日，美国哈佛商学院Ethan Rouen团队报道了美国大公司广泛修改自我报告的排放量。这一研究成果于2025年11月26日发表在《自然—气候变化》杂志上。

企业是全球温室气体排放的重要贡献者，利益相关者要求企业透明地披露潜在的气候影响。然而，人们对自报排放数据的一致性和可靠性表示担忧。

研究组分析了过去十年美国主要公司的企业社会责任报告。结果发现，58%的上市公司自我报告的排放量后来进行了修订，这一比率十年来一直保持不变。企业更有可能低估而不是夸大，而且低估的排放量是夸大排放量的两倍多。诸如保证和测量方法的变化等因素不能解释修订的可能性，数据提供者似乎也没有统一地纠正这些修订。

附：英文原文

Title: Widespread revisions of self-reported emissions by major US corporations

Author: Cohen, Lauren, Rouen, Ethan, Sachdeva, Kunal

Issue&Volume: 2025-11-26

Abstract: Corporatations are important contributors to global greenhouse gas emissions, and stakeholders ask firms to transparently reveal the potential climate impact. However, there are concerns over the consistency and reliability of self-reported emission data. Here we examine the corporate social responsibility reports of major US companies in the last decade. We find that 58% of public firms’ self-reported emissions were later revised, a rate that has remained consistent for a decade. Firms are more likely to understate than overstate, and the amount of understated emissions is more than twice the value of overstated emissions. Factors such as assurance and changes to measurement methodology do not explain the likelihood of revisions, and data providers do not appear to uniformly correct these revisions.

DOI: 10.1038/s41558-025-02494-9

Source: https://www.nature.com/articles/s41558-025-02494-9