Research on Environmental Management Accounting under Changan Automobile’s ESG System

DOI

10.2991/978-94-6239-642-5_89How to use a DOI?

Keywords

ESG; Environmental Management Accounting; Changan Automobile

Abstract

Against the backdrop of the global ESG philosophy and China’s “dual carbon” goals, environmental management accounting has become a key tool linking corporate environmental and financial performance. This study takes Changan Automobile as a case to explore the practical logic, paths, and effectiveness of its application of environmental management accounting under the ESG framework. Through case analysis, literature review, and quantitative analysis, it is found that Changan Automobile has made progress in improving resource efficiency, reducing environmental risks, and optimizing green decisions by building an ESG-aligned environmental management accounting system. However, common problems such as imprecise environmental cost allocation and difficulties in monetizing non-financial information remain. This paper proposes optimization suggestions to provide reference for peer enterprises.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xiaoyang Zhang
AU  - Minhao Wu
AU  - Yu Yang
AU  - Jie Ren
PY  - 2026
DA  - 2026/04/29
TI  - Research on Environmental Management Accounting under Changan Automobile’s ESG System
BT  - Proceedings of the 2026 11th International Conference on Financial Innovation and Economic Development (ICFIED 2026)
PB  - Atlantis Press
SP  - 857
EP  - 866
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-642-5_89
DO  - 10.2991/978-94-6239-642-5_89
ID  - Zhang2026
ER  -