ORIGINAL RESEARCH
A Study on the Implementation of Corporate
Carbon Emission Accounting
in the Production Process
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1
College of Economics and Management, Nanjing Forestry University, China
2
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
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ABSTRACT
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.