Author(s)

Yan Chen, Wenlan Xu

Corresponding Author

Yan Chen

ABSTRACT

This article delves into the application of environmental cost accounting within the context of enterprise sustainable development. It thoroughly examines the theoretical foundation, current application status, and prevailing challenges of environmental cost accounting, subsequently offering pertinent improvement suggestions. Our findings reveal that environmental cost accounting holds significant importance in fostering sustainable enterprise development. It enables enterprises to quantify and manage environmental costs, supplies financial insights into environmental performance, and aids in assessing the effectiveness of sustainable development strategies. Additionally, our research uncovers numerous challenges enterprises encounter during the implementation of environmental cost accounting. Consequently, this article underscores the urgency and long-term necessity of advancing environmental cost accounting, harboring anticipation for its future integration with enterprise sustainable development to facilitate green transformation through theoretical backing and practical direction.

KEYWORDS

Environmental cost accounting; Sustainable development of enterprises; Application value; Promotion strategy