Research on the Quality Evaluation and Improvement of Carbon Emission Right Accounting Information Disclosure in the Context of Low-Carbon Economy


  • Zihan Yang
  • Yujia Zhai



Carbon accounting, carbon emission rights, petrochemical industry, carbon trading, SINOPEC, China, sustainability, accounting treatment, emission reduction, carbon neutrality.


This paper explores the accounting treatment of carbon emission rights in the petrochemical industry in China, focusing on the challenges and opportunities presented by carbon trading mechanisms. The study analyzes existing norms in the EU's carbon trading market and evaluates SINOPEC's approach to carbon accounting and emission reduction. Through a comprehensive review of financial reports, sustainability disclosures, and industry trends, the paper offers insights into improving the accounting treatment of carbon emission rights and promoting low-carbon transformation in the petrochemical sector.


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How to Cite

Yang, Z., & Zhai, Y. (2024). Research on the Quality Evaluation and Improvement of Carbon Emission Right Accounting Information Disclosure in the Context of Low-Carbon Economy. Highlights in Business, Economics and Management, 35, 84-92.