The Role and Challenges of Environmental Accounting in the Context of Corporate Sustainability
Year: 2025
Type: article
Abstract: Environmental accounting plays a pivotal role in the sustainable development of enterprises. It assists enterprises in achieving a balance between economic efficiency and environmental responsibility by systematically recording and reporting their environmental costs and environmental performance. The implementation of environmental accounting has been shown to improve environmental transparency within enterprises, enhancing their market competitiveness and social responsibility. However, the implementation of environmental accounting is fraught with challenges, including the absence of uniform standards, the intricacy of data collection and analysis, and the under attention to environmental accounting within enterprises. This paper undertakes a comprehensive discussion of the current state of environmental accounting implementation in the context of sustainable enterprise development. It also conducts a thorough analysis of the effectiveness of environmental accounting in practical applications and its future development prospects.
DOI: 10.54097/c6rc3g48
Author: Hanqing Wang
Institution: Shandong Agricultural University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413403498