“雙碳”背景下S汽車(chē)環(huán)境會(huì)計(jì)信息披露探析

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中圖分類(lèi)號(hào)：F275 文獻(xiàn)標(biāo)志碼：A DOI： 10.13714/j.cnki.1002-3100.2025.12.011

Abstract：Currntly，environmentalissuessuchaspolutionandclimatewarminghavebecomeincreasinglyprominentgloballyIn thecontextofcarbonneutralityandcarbonpeaking，thereisgrowingatentionfromallsectorsofsocietytowardsthepublic disclosureofenvironmentalaccountinginformationbyenterprises.Againstthisbackdrop，Chinahasintroducedseveralrobsttax incentivestosupportthenewenergyvehicle （NEV）industry，which hasseenrapiddevelopment.However，theenvironmental polutionissueswithintheNEVindustrychaincannotbeignoredPresently，thelevelofenvironmentalaccountinginforation disclosureinChinaisgenerallimmature，andthedisclosureformatsareinconsistent.ThispaperselectstheNEVindustryas theresearchobjectandtakesSAutomobileasanexampletoanalyzetheproblemsexistinginthedisclosureofenvironmental accounting informationinChina'sNEVindustry.Itproposescountermeasuresandsuggestionssuchasenhancingtheawarenesof voluntarydisclosureofnvironmentalaccountinginforation，improvingthestructureofenvironmentalaountinginforatindisclosure， and refining the content of such disclosure.

Keywords："dual carbon";environmental accounting; information disclosure;S Automobile

0引言

隨著全球氣候問(wèn)題不斷加劇，社會(huì)各界廣泛關(guān)注環(huán)境問(wèn)題。（剩余6412字）