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Research on Environmental Accounting Information Disclosure in the Paper Industry under the "Dual Carbon" Vision

Author(s)

Jianing Gao, Yang Gao*

Affiliation(s)

Shandong Youth University of Political Science, Jinan, Shandong, China *Corresponding Author.

Abstract

With the improvement of China's economic level, environmental safety issues are increasingly attracting public attention, especially in the context of the "dual carbon" goals. There is an urgent need for enterprises to transition to green and low-carbon production and operation activities. This paper focuses on the paper industry and explores the necessity and current state of environmental accounting information disclosure, highlighting its importance in supporting the achievement of "dual carbon" goals and promoting green development of enterprises. The study finds that environmental accounting information disclosure in the paper industry is not comprehensive, lacks specificity, and is deficient in continuity and regularity. Improvements are needed in enhancing corporate philosophy, refining systems, establishing organizational and personnel guarantees, and increasing investment in funds and technology. Paper companies should actively fulfill their social responsibilities and promote the harmonious coexistence of environmental protection and economic development.

Keywords

Environmental Accounting; Accounting Information Disclosure; Dual Carbon Goals; Paper Industry; Sustainable Economy

References

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