Author(s)

Huiying Xu ¹

Affiliation(s)

¹ Management College, Zhongkai University of Agriculture and Engineering, Guangzhou, China

Corresponding Author

Huiying Xu

ABSTRACT

In order to actively cope with climate change and reduce the greenhouse effect, China put forward the emission reduction target of "striving to reach the peak of carbon dioxide emissions before 2030, striving to achieve carbon neutrality before 2060" (referred to as the "double carbon target") in September 2020. As a typical heavy pollution industry, iron and steel industry is one of the industries most affected by the double carbon target, and the quality of its environmental accounting information disclosure is particularly important. In this paper, 29 listed companies in the iron and steel industry were selected as research objects to explore the current situation, existing problems and causes of environmental accounting information disclosure of listed companies in the iron and steel industry, and to put forward countermeasures according to the requirements of double carbon target. The research results of this paper not only have certain inspiration for the low-carbon development of iron and steel industry, but also have certain ideas for the environmental accounting information disclosure of other heavily polluting enterprises.

KEYWORDS

Double carbon target; Steel industry; Environmental accounting; information disclosure

CITE THIS PAPER

Huiying Xu, Research on Environmental Accounting Information Disclosure of Steel Industry Based on Double Carbon Target. Accounting and Corporate Management (2022) Vol. 4: 50-59. DOI: http://dx.doi.org/10.23977/acccm.2022.040609.

REFERENCES

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