A Preliminary Study on Cost Accounting of Carbon Accounting Based on Environmental Capital Dependence
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Jing Ge, Yan Zhang, Shibao Yang
As the third path dependence of modern enterprises' survival and development, environmental capital is an indispensable capital form for the sustainable development of economic society and enterprises. The global climate warming and the frequency of extreme weather have aroused wide public concern and their deep reflection on environmental issues. The investigation of the low carbon economy development level of enterprises must rely on relevant cost accounting of carbon accounting on energy conservation and emission reduction.
Environmental capital, Path dependence, Carbon accounting, Cost accounting.