Research on Environmental Accounting Information Disclosure Issues in the New Energy Vehicle Industry from Dual Carbon Perspective—Taking GAC Group as an Example

With the rapid development of the economics, resource consumption is increasing, and pollutions are becoming more serious. Environmental protection has become a greatest concern topic for us. In this regard, Chinese government has proposed a "Dual Carbon" goal, which aims at achieving carbon peak and carbon neutrality, reducing carbon emissions through using non-fossil energy to promote coordination between economic and ecological. The goal has promoted the innovation of the manufacturing industries, the transformation towards green with low-carbon has become the general trend. The new energy vehicles, as a key alternative to traditional fuel vehicles, the environmental accounting information in its production and operation process has become a key basis for providing social references, so an efficient and comprehensive disclosure is extremely necessary. The article will select GAC group for research with case study method by collecting information and reviewing literature, explains the status and problem of the company in environmental accounting information disclosure, then propose methods to improve environmental accounting information disclosure in the new energy vehicle industry from corporate and social levels.