Environmental Accounting Practice of Green Financial Instruments in Clean Energy Projects

Abstract

This study examines the role of green financial instruments in promoting low-carbon transitions and environmental accounting information disclosure through the analysis of major typical cases. The research finds that green bonds and carbon funds, through a "policy guidance + market-oriented operations" model, effectively address the financing challenges of high investment and long cycles for green projects. The contribution of this research lies in revealing the design logic and practical paths of green financial instruments: firstly, strengthening environmental benefit constraints through dynamic incentive mechanisms; secondly, introducing technologies like blockchain and third-party certification to establish a fully transparent management system from fund flow to performance evaluation; thirdly, proposing a strategy of differentiated policies tailored to different project types. However, the study also has limitations: the limited scope of case coverage fails to comprehensively reflect financing models for small and medium-sized projects or rural scenarios; the long-term nature of environmental performance and issues of data standardization still need to be addressed.