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Financial Accounting and Information Disclosure of Corporate Green Development from a Carbon Accounting Perspective

Yu-He Xia （ Henan University of Economics and Law, Zhengzhou, Henan 450046, China ）

https://doi.org/10.37155/2972-4813-0401-3

Abstract

From a carbon accounting perspective, the financial accounting of corporate green development focuses on carbon emission trading, carbon footprint tracking, and cost–benefit analysis of emission reduction. Data quantification is achieved through tools such as the emission factor method and the mass balance method. Information disclosure relies on international standards (such as GRI and TCFD) and is implemented through independent sustainability reports, integration into annual reports, and digital platforms, providing comprehensive disclosure of carbon emissions, emission reduction costs, and carbon trading data. These practices help enterprises optimize carbon management, meet regulatory requirements, and enhance market competitiveness and investor confidence.

Keywords

Carbon accounting perspective; corporate green development; financial accounting; information disclosure

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References

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