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ORIGINAL RESEARCH article

Front. Environ. Sci.
Sec. Environmental Economics and Management
Volume 12 - 2024 | doi: 10.3389/fenvs.2024.1383208
This article is part of the Research Topic Greenhouse Gas Emission (GHG) Reduction and Economic Structural Transformation View all 14 articles

Environmental accounting from the perspective of low-carbon economy

Provisionally accepted
Jinsong Zhang Jinsong Zhang 1*Junze Xia Junze Xia 1Runkun Yu Runkun Yu 2
  • 1 Harbin University of Commerce, Harbin, China
  • 2 Southwestern University of Finance and Economics, Chengdu, Sichuan Province, China

The final, formatted version of the article will be published soon.

    Objective: Ecological civilization and low-carbon economy have gradually become the focus of social attention. In view of the environmental damage caused by the development of enterprises, the concepts of environmental cost and environmental accounting are put forward, so that the environmental damage caused by enterprises can be internalized into the environmental cost of enterprises and the environment can be protected spontaneously through economic means. This paper aims to explore the characteristics of environmental cost in low-carbon economy and the methods of enterprise environmental cost accounting, in order to find out the problems and reasons of current enterprise cost accounting, and then put forward countermeasures and suggestions for environmental accounting.Methods: This paper mainly explores the characteristics of environmental cost of low-carbon economy, the methods and reports of enterprise environmental cost accounting by consulting literature, and analyzes the problems and reasons of current enterprise cost accounting.Results: The results show that the environmental cost accounting system consists of the confirmation, measurement, collection and distribution of environmental costs. At present, the information barrier of environmental cost in low-carbon economy is mainly the problem of information disclosure, and the main reason is that there is no corresponding restriction and standard system for environmental cost disclosure.Recommendations: This paper puts forward the following policy suggestions: Improve the government's macro-control and laws and regulations. Formulate more specific environmental accounting standards and cost accounting systems. Establish demonstration sites to promote policy implementation and system construction. Enhance the low-carbon awareness of enterprises and the people

    Keywords: Low-carbon economy, environment, Accounting, Accounting research, Enterprise cost

    Received: 19 Feb 2024; Accepted: 19 Jul 2024.

    Copyright: © 2024 Zhang, Xia and Yu. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

    * Correspondence: Jinsong Zhang, Harbin University of Commerce, Harbin, China

    Disclaimer: All claims expressed in this article are solely those of the authors and do not necessarily represent those of their affiliated organizations, or those of the publisher, the editors and the reviewers. Any product that may be evaluated in this article or claim that may be made by its manufacturer is not guaranteed or endorsed by the publisher.