Independence of Third-party Verification Agency: Influencing Factors and Guaranteed Measures
Sun Yongping and Liu Yao
摘要：由于碳市场中信息的提供方和信息的使用方是不同的主体，因此会带来信息的不对称导致的信息虚假，使得碳市场的功能减弱。因此，必须把整个碳交易活动嵌入到MRV 体系中。为了保证公平性，在MRV 体系中除了政府主管部门和控排企业之外，需要第三方专业机构本着独立性原则，全面核查企业提交的排放报告，确保碳排放报告数据的真实性，并出具核查报告。但是，在实践中第三方核查机构的独立性却面临着诸多挑战，包括核查任期、核查费、企业规模、市场竞争和非核查业务等多个方面。本文分析了第三方核查机构在MRV 体系中应遵循的基本原则、影响第三方核查机构独立性的主要因素和中国第三方核查机构目前的发展状态，在此基础上提出保障第三方核查机构独立性的政策建议。
关键词 ： MRV 体系, 第三方核查机构, 独立性原则
Abstract：Owing to the information providers and information users in the carbon market are different subjects, the asymmetry of information may lead to information falsehood, so that the function of the carbon market is weakened. Therefore, the entire carbon trading activity must be embedded in the MRV system. In order to ensure fairness, besides the government departments and enterprises under ETS, a third-party agency is also needed. Third-party agencies should, on the basis of the principle of independence, fully verify the emissions reports submitted by the enterprises, ensuring the authenticity of the carbon emission report data and issue a verification report. However, the independence of third-party verification agencies in practice faces many challenges, including verification tenure, verification fees, firm size, market competition and non-verification operations, etc. This paper analyzes the basic principles that the third-party verification agencies should follow in the MRV system, the main factors that affect the independence of the third party verification agency and the current development status of the third-party verification agency in China. Finally, some suggestions to guarantee the independence of the third- party verification agency are proposed.
Keywords: MRV System；Third-party Verification Agency；The Principle of Independence
DOI:10.19511/j.cnki.jee.2017.03.010