Green financial accounting and transition in the mining sector in emerging economies

doi:10.1016/j.resourpol.2024.104683

	Green financial accounting and transition in the mining sector in emerging economies
	Xue, Sufang1 ; Jiang, Yajing 2; Wei, Qiang 3,4
	2024-02
在线发表日期	2024-01
发表期刊	Resources Policy
卷号	89
摘要	This research investigates the influence of green financial accounting on sustainability within the mining sector across 18 emerging economies from 1995 to 2021. According to the results, a 1% rise in the Corruption Perceptions Index corresponds to a 0.10% and 0.20% increase in short and long-term extraction volumes. Foreign Direct Investment contributes positively to mining extraction. The study emphasizes the positive association between innovation progress, indicated by registered patents, and extraction volume, highlighting the importance of technology adoption. However, the study raises sustainability concerns due to insufficient emphasis on green innovation. Additionally, the research underscores a correlation between Gross Domestic Product growth and extraction volume, signaling the imperative for more environmentally friendly economic development. The proposed practical policies include initiatives such as green accounting education, enhanced social green literacy, improved green governance, and the establishment of green financial markets. © 2024
关键词	Economic and social effects Extraction Industrial economics Mining Patents and inventions Corruption perception indices Emerging economies Extraction volumes Financial accounting Green accounting Green growths Mining sector Sustainable mining Sustainable mining extraction industry Term extraction
DOI	10.1016/j.resourpol.2024.104683
收录类别	EI ; SSCI
ISSN	0301-4207
语种	英语
WOS研究方向	Environmental Sciences & Ecology
WOS类目	Environmental Studies
WOS记录号	WOS:001175305400001
出版者	Elsevier Ltd
EI入藏号	20240415439486
EI主题词	Sustainable development
EI分类号	502.1 Mine and Quarry Operations ; 802.3 Chemical Operations ; 911.2 Industrial Economics ; 971 Social Sciences
原始文献类型	Journal article (JA)
EISSN	1873-7641
引用统计	被引频次：1[WOS] [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/35659
专题	财务处（项目管理办公室）
通讯作者	Wei, Qiang
作者单位	1.Department of Finance, Lanzhou University of Finance and Economics, Lanzhou; 730020, China; 2.School of Accounting, Shanxi University of Finance and Economics, Taiyuan; 030006, China; 3.Business School, Nankai University, Tianjin; 300071, China; 4.School of Economics and Management, Urban Vocational College of Sichuan, Chengdu; 610101, China
第一作者单位	兰州财经大学
通讯作者单位	经济学院
推荐引用方式 GB/T 7714	Xue, Sufang,Jiang, Yajing,Wei, Qiang. Green financial accounting and transition in the mining sector in emerging economies[J]. Resources Policy,2024,89.
APA	Xue, Sufang,Jiang, Yajing,&Wei, Qiang.(2024).Green financial accounting and transition in the mining sector in emerging economies.Resources Policy,89.
MLA	Xue, Sufang,et al."Green financial accounting and transition in the mining sector in emerging economies".Resources Policy 89(2024).