ESG与环境会计:可持续发展的双轮驱动  

ESG and Environmental Accounting:Sustainable two-wheel drive

作　　者：王含静 WANG Han-jing(College of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,Gansu)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730020

出　　处：《陇东学院学报》2025年第2期10-14,共5页Journal of Longdong University

摘　　要：ESG与环境会计结合可以为企业提供更全面、更准确的可持续发展评估,利益相关者越来越关注如何将环境会计的数据和方法融入ESG评价体系以及融入后如何对实现企业价值创造产生积极影响。在此背景下,有必要梳理和研究ESG(Environment,Social and Governance,即环境、社会和治理)与环境会计之间的双轮驱动关系。近年来,与ESG、环境会计相关的著述越来越多,但对于二者之间关系的论述却少之又少。ESG推动环境会计发展,同时环境会计为ESG提供关键资源,而二者都能促进可持续发展战略的落地实施。The combination of ESG and environmental accounting can provide enterprises with a more comprehensive and accurate sustainability assessment,and more and more investors,creditors and other stakeholders are increasingly concerned about how to integrate environmental accounting data and methods into the ESG evaluation system and how to have a positive impact on the realization of corporate value creation.In this context,it is necessary to sort out and study the two-wheel drive relationship between ESG(Environment,Social,and Governance)and environmental accounting.In recent years,there have been more and more publications related to ESG and environmental accounting,but there are very few books on the relationship between the two.ESG promotes the development of environmental accounting,and environment accounting provides key resources for ESG,both of which can promote the implementation of sustainable development strategies.

关 键 词：可持续发展 ESG 环境会计 企业绩效 

分 类 号：F230.9[经济管理—会计学]