Research on Environmental Cost Management of JN Electric Power Group based on Double Carbon Target
DOI: https://doi.org/10.62517/jbm.202409409
Author(s)
Yiqing Xu, Haiyan Zhao*
Affiliation(s)
Business School, Lingnan Normal University, Zhanjiang, Guangdong, China
*Corresponding Author.
Abstract
In September 2020, China clearly proposed to achieve the goal of "carbon peak" in 2030 and "carbon neutrality" in 2060 (referred to as the "double carbon" goal), which is China's responsibility as an international power to achieve a community of human destiny and environmental protection requirements, and the inevitable choice for China to achieve sustainable development. As one of the industries with high carbon emission, the power industry's environmental cost management is particularly important for the realization of the "double carbon" goal. Taking JN Electric Power Group as a case, this paper adopts case analysis, literature analysis and quantitative analysis to analyze the environmental cost management of JN Electric Power Group, analyze the existing problems before, during and after the environmental cost, and finally propose solutions to improve the environmental cost management level of JN Electric Power Group, so as to enable JN Electric Power Group to move towards a more low-carbon and green sustainable development. For China to achieve the "double carbon" goal of the cause.
Keywords
"Double Carbon" Goal; Environmental Costs; Prior Environmental Cost Management; In-process Environmental Cost Management; Post-Environmental Cost Management
References
[1] Ying Hu. A Brief discussion on Environmental cost management and control in environmental Responsibility. Times Finance, 2014, (03):316-326.
[2] Qixiang Zhang. Oil on problems and countermeasures of enterprise environment cost management. Journal of China Petroleum and Chemical Industry Standard and Quality, 2018, 38 (01): 70-72.
[3] Rong Gao. Cement enterprise environment cost management research. Yunnan University of Finance and Economics, 2022, (10): 25-28.
[4] Qiangping Gu, Jiongyu Zhou. Research on environmental cost management of A coal company under product life cycle. Inner Mongolia Coal Economy, 2024, (01):88-90.
[5] Xinjun Zhou, Xiaofang Yang.Research on environmental cost management and control under the background of double carbon target. Shandong Textile Economy, 2023, 40(10):27-31.
[6] Ziyu He, He Gao. Research on environmental cost management of paper industry under the background of low-carbon economy. Finance and Accounting Learning, 2023, (22):104-106.
[7] Xinsheng Zhang. Environmental cost management of chemical enterprises under the "double carbon" goal. Cooperative Economics and Science and Technology, 2022, (21):30-31.
[8] Xuehua Chi, Fei Dai. Research on Environmental cost Management of manufacturing enterprises in Jiangsu Province under the dual-carbon target. International Business Finance and Accounting, 2023(02):28-31.
[9] Yuqing Wu, Songhe Wen, Guowei Zhu et al. Research on sustainable Energy utilization Theory and cost accounting of thermal power plant under the background of carbon neutrality: A case study of a thermal power plant in a city. Environmental Ecology, 2022, 4(04):39-44.
[10] Yaxin Chen. Research on Enterprise Sustainable development cost Management based on environmental perspective. China Collective Economy, 2024, (13):49-52.