Research on Chinese Corporate Social Responsibility Accounting under the Background of Low Carbon Economy

DOI

10.2991/icemaess-18.2018.259How to use a DOI?

Keywords

Low carbon economy; social responsibility; social responsibility accounting; information disclosure

Abstract

In recent years, the problem of haze that has plagued our country has become more and more serious, which has seriously affected economic development and the health of the people. In order to solve environmental problems, China must transform traditional high-energy production methods and consumption patterns, and take a low-carbon economic development path. In the context of a low-carbon economy, companies are required to actively abide by the social responsibility of environmental maintenance and carry out a series of energy-saving and emission reduction activities. Based on the analysis of the connotation of corporate social responsibility in the context of low-carbon economy, this paper attempts to design a corporate social responsibility accounting system, clarifies the objectives and contents of corporate social responsibility accounting, and puts forward proposals for enterprises to effectively fulfill their social responsibilities. This will facilitate the disclosure of relevant social responsibility information of enterprises and help to improve the level of corporate social responsibility for environmental protection.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhang LiuCheng
AU  - Yin Long
PY  - 2018/11
DA  - 2018/11
TI  - Research on Chinese Corporate Social Responsibility Accounting under the Background of Low Carbon Economy
BT  - Proceedings of the 2018 5th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2018)
PB  - Atlantis Press
SP  - 1296
EP  - 1299
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemaess-18.2018.259
DO  - 10.2991/icemaess-18.2018.259
ID  - LiuCheng2018/11
ER  -