The impact of China’s emission trading scheme policy on enterprise green technological innovation quality: evidence from eight high-carbon emission industries

Qin, Wei; Xie, Yu

doi:10.1007/s11356-023-29590-7

Cited by 2 publications

(1 citation statement)

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“…Carbon owners' equity is the residual equity enjoyed by carbon owners after subtracting carbon liabilities from carbon assets. Carbon income is the total inflow of economic benefits unrelated to the input of carbon owners, which increases carbon equity during carbon emission rights will fluctuate with the market price during the holding period, and the price needs to be promptly reflected in the market value changes [39]. Therefore, the fair value measurement should be adopted.…”

Section: Accounting Recognitionmentioning

confidence: 99%

A Study on the Implementation of Corporate Carbon Emission Accounting in the Production Process

Zhao,

Kuang

2024

Pol. J. Environ. Stud.

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Corporate carbon emissions accounting has become a research focus for researchers and government departments. Based on corporate production processes, this study proposes and establishes a comprehensive system for corporate carbon emissions. Taking Stora Enso (Guangxi) Company as an example, this paper provides a thorough analysis of the production and operational status of paper-making companies. The production process is divided into five stages: material preparation, pulping, pulp board production, papermaking, and alkali recycling. Based on these production processes, it proposes and constructs a corporate carbon emissions accounting system from an accounting perspective, which specifically includes accounting objectives, information quality characteristics, accounting recognition, accounting measurement, accounting treatments, and information disclosure. The findings show that the carbon emissions accounting system targeted at production processes can clearly awaken corporate carbon emissions responsibilities, further improve the corporate accounting system, and provide effective technical support for the government to implement environmental regulations and formulate carbon reduction policies.

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Section: Accounting Recognitionmentioning

confidence: 99%