Research on Environmental Management Accounting under Changan Automobile’s ESG System

Xiaoyang Zhang, Minhao Wu, Yu Yang and Jie Ren ()
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Xiaoyang Zhang: Tianjin College, University of Science and Technology Beijing
Minhao Wu: Tianjin College, University of Science and Technology Beijing
Yu Yang: Tianjin College, University of Science and Technology Beijing
Jie Ren: Tianjin College, University of Science and Technology Beijing

A chapter in Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026), 2026, pp 857-866 from Springer

Abstract: Abstract Against the backdrop of the global ESG philosophy and China’s “dual carbon” goals, environmental management accounting has become a key tool linking corporate environmental and financial performance. This study takes Changan Automobile as a case to explore the practical logic, paths, and effectiveness of its application of environmental management accounting under the ESG framework. Through case analysis, literature review, and quantitative analysis, it is found that Changan Automobile has made progress in improving resource efficiency, reducing environmental risks, and optimizing green decisions by building an ESG-aligned environmental management accounting system. However, common problems such as imprecise environmental cost allocation and difficulties in monetizing non-financial information remain. This paper proposes optimization suggestions to provide reference for peer enterprises.

Keywords: ESG; Environmental Management Accounting; Changan Automobile (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-642-5_89

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