Research on Environmental Accounting Information Disclosure of Mining Enterprises in China under the Context of Carbon Neutrality

With the rapid development of the current economy, environmental and resource protection has received increasing attention, and the public’s demand for the quality of the living environment has also been continuously improving. In 2021, the goal of “carbon neutrality” was written into the government work report for the first time, and China stated that it will unswervingly achieve it. Under the background of carbon neutrality, the development of China’s economic entities will inevitably be affected [1]. One of the most direct and effective ways for enterprises to demonstrate the implementation of the country’s “dual carbon” strategy and the fulfillment of environmental obligations is to disclose environmental accounting information. Mining enterprises, as units under key monitoring, must fully and effectively disclose environmental accounting information [2]. Enterprises should disclose all data information transparently and include environmental accounting in the company’s accounting scope.