A Study on the Implementation of Corporate Carbon Emission Accounting in the Production Process
More details
Hide details
College of Economics and Management, Nanjing Forestry University, China
Faculty of Forestry, University of Toronto, Canada
Submission date: 2023-10-03
Final revision date: 2023-10-29
Acceptance date: 2023-11-15
Online publication date: 2024-02-09
Publication date: 2024-03-18
Corresponding author
Qingjian Zhao   

College of Economics and Management, Nanjing Forestry University, China
Pol. J. Environ. Stud. 2024;33(3):2941-2957
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.
Journals System - logo
Scroll to top