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

DOI

10.2991/978-94-6463-272-9_6How to use a DOI?

Keywords

Environmental Accounting; Information Disclosure; Automobile Manufacturing Industry; Dual Carbon

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.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Zheng Guan
PY  - 2023
DA  - 2023/10/15
TI  - Environmental Accounting Information Disclosure of the Automobile Manufacturing Industry in China under the Background of “Dual Carbon”
BT  - Proceedings of the 2023 3rd International Conference on Financial Management and Economic Transition (FMET 2023)
PB  - Atlantis Press
SP  - 41
EP  - 53
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-272-9_6
DO  - 10.2991/978-94-6463-272-9_6
ID  - Guan2023
ER  -