Environmental Accounting Information Disclosure of the Automobile Manufacturing Industry in China under the Background of “Dual Carbon”

Zheng Guan ()
Additional contact information
Zheng Guan: Guangdong University of Technology, School of International Education

A chapter in Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023), 2024, pp 41-53 from Springer

Abstract: Abstract The environmental problems caused by global climate change are becoming increasingly severe and have attracted worldwide attention. With the strengthening of environmental awareness in China, China has put forward the concept of “dual carbon (peaking carbon emissions and carbon neutrality)” and proposed requirements for energy conservation, emission reduction, and green development in the Chinese government’s “14th Five-Year Plan” (a policy outline containing information on environmental protection). According to the author’s research, greenhouse gas emissions are primarily caused by industrial manufacturing and motor vehicle emissions, with automobile emissions accounting for roughly 70% of total emissions. China has a large automobile production capacity, and the automobile manufacturing industry emits a lot of pollution, putting a lot of strain on the environment. As a result, the industry responsible for making cars is essential for advancing long-term environmental growth. In order to identify qualitative and quantitative data, this review study first collects and organises environmental accounting disclosure information from annual reports of publicly traded automobile manufacturers. The remainder of the study explores the state of and problems with environmental accounting information disclosure in the Chinese auto sector. The study also provides a summary of the state of environmental accounting information disclosure in the Chinese auto industry. Finally, this paper proposes solutions to the discovered problems to improve environmental accounting information disclosure. In general, this paper provides a reference for the sustainable and healthy development of China’s automobile manufacturing industry and the realization of the “dual carbon” target.

Keywords: Environmental Accounting; Information Disclosure; Automobile Manufacturing Industry; Dual Carbon (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-272-9_6

Ordering information: This item can be ordered from
http://www.springer.com/9789464632729

DOI: 10.2991/978-94-6463-272-9_6

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().