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Research on the Construction of Green Accounting System under the Goals of Carbon Peak and Carbon Neutrality in the Greater Bay Area(GBA)

Author(s)

Zhou Jing, Lv Huina

Affiliation(s)

Dongguan City University, Dongguan, Guangdong, China

Abstract

With the severe challenges posed by global climate change to economic and social development, achieving carbon peak and carbon neutrality has become a common goal of the international community. Under this background, as an important growth pole and a frontier of reform and opening-up in China, how enterprises in the the Greater Bay Area(GBA) (hereinafter referred to as the Greater Bay Area) can build a green accounting system to adapt and promote the realization of the "dual carbon" goal has become a worthwhile topic for in-depth discussion. This paper aims to explore and analyze the necessity, current situation, challenges, and strategies of enterprises in the Greater Bay Area in building a green accounting system under the goal of carbon peak and carbon neutrality. This study not only provides a systematic solution for enterprises in the Greater Bay Area to build a green accounting system, but also provides reference and guidance for the green transformation of enterprises in other regions, which has important theoretical and practical significance for promoting green and low-carbon development in China and the world.

Keywords

Carbon Peak; Carbon Neutrality; Green Accounting; the Greater Bay Area(GBA); Sustainable Development

References

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