A study of development on environmental responsibility accounting in China

Abstract

Increasing major environmental pollution incidents in China have turned public attention to corporate social responsibility and environmental accountability. Pollution has been a major problem in China. The lack of corporate environmental responsibility has not only had negative impacts on the corporate image and its sustainable development, but has also hindered the government’s stated social goals of promoting sustainable ecological development and building a “beautiful China”. This paper will briefly review the development of contemporary environmental responsibility accounting in China. It will provide an analysis of the accounting system and provide possible solutions for enhancing application of environmental accountability in China.