Author(s)

Jingjuan Wang ¹, Weili Xia ¹

Affiliation(s)

¹ School of Management, Northwestern Polytechnical University, Xi'an 710129, China

Corresponding Author

Jingjuan Wang

ABSTRACT

The development and utilization of carbon emission management accounting tools is helpful for enterprises to realize the informationization of carbon emission management and improve the utilization efficiency of internal and external carbon resources. How to quantify carbon emission index reasonably and combine accounting practice information is a difficult problem in financial work, and it is also one of the main ways for managers to balance the contradiction between short-term economic performance and long-term sustainable development with carbon emission accounting information. Based on the research of carbon emission management accounting in domestic and foreign enterprises, this paper takes chemical enterprises as an example, puts forward the carbon emission accounting management of each accounting unit under the framework of carbon emission management accounting, discusses specific carbon emission accounting treatment methods, and suggests that enterprises combine monetary carbon accounting with physical carbon accounting disclosure through comprehensive carbon emission management system. 

KEYWORDS

carbon management accounting; Carbon accounting

CITE THIS PAPER

Jingjuan Wang, Weili Xia, Research on Enterprise Carbon Accounting under the Framework of Carbon Emission Management Accounting — Taking Chemical Enterprises as an Example. Accounting and Corporate Management (2022) Vol. 4: 52-61. DOI: http://dx.doi.org/10.23977/acccm.2022.040108.

REFERENCES

[1] Polzin, F. Mobilizing private finance for low-carbon innovation – A systematic review of barriers and solutions. Renewable and Sustainable Energy Reviews 77, 525-535, (2017). 
[2] Cui Yeguang, Zhou Chang. Research on the Current Situation of Carbon Emissions Trading and Carbon Accounting in Beijing, Tianjin and Hebei. Accounting Research, 3-10 (2017). 
[3] Campiglio, E. Beyond carbon pricing: The role of banking and monetary policy in financing the transition to a low-carbon economy. Ecological Economics 121, 220-230, (2016). 
[4] Verde, S. F., Pazienza, M. G. Energy and climate hand-in-hand: Financing RES-E support with carbon revenues. Energy Policy 88, 234-244, (2016). 
[5] Nie, P. -y. , Chen, Y. -h. , Yang, Y. -c. ,Wang, X. H. Subsidies in carbon finance for promoting renewable energy development. Journal of Cleaner Production 139, 677-684, (2016). 
[6] Schaltegger, S., Zvezdov, D., Etxeberria, I. A. Corporate Carbon and Climate Accounting. Springer International Publishing AG Switzerland (2015). 
[7] Zvezdov, D., Schaltegger, S. Decision Support Through Carbon Management Accounting—A Framework-Based Literature Review. Springer International Publishing, 27-44, (2015). 
[8] Christ, K. L., Burritt, R. L. Material flow cost accounting: a review and agenda for future research. Journal of Cleaner Production 108, 1378-1389, (2015). 
[9] Purdon, M. Opening the Black Box of Carbon Finance "Additionality": The Political Economy of Carbon Finance Effectiveness across Tanzania, Uganda, and Moldova. World Development 74, 462-478, (2015). 
[10] Schaltegger, S., Csutora, M. Carbon accounting for sustainability and management. Status quo and challenges. Journal of Cleaner Production 36, 1-16, (2012). 
[11] Simon, G. L., Bumpus, A. G. & Mann, P. Win-win scenarios at the climate–development interface: Challenges and opportunities for stove replacement programs through carbon finance. Global Environmental Change 22, 275-287, (2012). 
[12] Li, Z., Zhang, L. Carbon Finance Development Status and Development Strategy of Our Country under Low-Carbon Economy. 2011 Fourth International Joint Conference on Computational Sciences and Optimization, 1150-1154, (2011). 
[13] Kaifeng, L., Chuanzhe, L. Construction of Carbon Finance System and Promotion of Environmental Finance Innovation in China. Energy Procedia 5, 1065-1072, (2011). 

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Accounting, Auditing and Finance
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics