Academic Journal of Business & Management, 2026, 8(9); doi: 10.25236/AJBM.2026.080911.
Yanjun Hong, Rui Ding, Zhenghong Hu
University of Shanghai for Science and Technology, Shanghai, China
As digital transformation deepens, enterprises have improved environmental data collection and processing, creating technological conditions for higher-quality green accounting disclosure. Using Lenovo Group as a case and its public reports from 2016 to 2026, this paper examines the impact of digital transformation on disclosure quality. Findings show that as digital tools such as the carbon accounting platform, ESG management console, and LISSA system were rolled out, data collection broadened, quantitative indicators increased, and the non-disclosure rate fell substantially, indicating a relatively clear positive correlation. However, three shortcomings remain: insufficient disclosure scope, with environmental liabilities, environmental protection loans, and three-wastes revenue largely undisclosed; inconsistent disclosure format, with information scattered across reports and difficult to integrate; and overreliance on qualitative descriptions for key items, with insufficient quantitative support. This paper recommends that Lenovo leverage existing digital platforms to add a green accounting data module, establish a standardized data table section, and promote quantitative accounting of key financial green indicators, providing a reference for similar companies.
Digital Transformation, Green Accounting, Information Disclosure Quality, Lenovo Group
Yanjun Hong, Rui Ding, Zhenghong Hu. Research on the Quality of Green Accounting Information Disclosure under the Background of Digital Transformation—A Case Study of Lenovo Group. Academic Journal of Business & Management (2026), Vol. 8, Issue 9: 92-98. https://doi.org/10.25236/AJBM.2026.080911.
[1] Bertolini M , Duttilo P , Lisi F . Accounting carbon emissions from electricity generation: A review and comparison of emission factor-based methods[J].Applied Energy,2025,392125992-125992. DOI:10.1016/J.APENERGY.2025.125992.
[2] Li G ,Wang Q ,Wang P , et al. Dynamic Measurement of Power Grid Carbon Emission Factors Based on Carbon Emission Flow Theory[J].Energies,2026,19(4):950-950.DOI:10.3390/EN19040950.
[3] Jiashu Ge, Ruoshan Li. A new trend of Western accounting theory in the 1990s - green accounting theory [J]. Accounting Research, 1992,(5):1-6.
[4] Guiying Lu. Discussion on the theoretical system of green accounting [J]. Journal of Shanxi University of Finance and Economics, 2011,33(S1):178. DOI:10.13781/j.cnki.1007-9556.2011.s1.199.
[5] Diego V ,A. M R .Factors influencing the digitalization of sustainability accounting, reporting and disclosure: a systematic literature review[J]. Meditari Accountancy Research,2025,33(2):633-680. DOI:10.1108/MEDAR-02-2024-2385.
[6] Sumit L ,Bilal M F ,Umesh S , et al. Digital technologies and sustainability accounting, reporting and assurance: framework and research opportunities[J]. Meditari Accountancy Research,2025,33(2):417-441. DOI:10.1108/MEDAR-01-2025-2796.
[7] Wu Wen. Cost stickiness, relational transactions and enterprise environmental accounting information disclosure [J]. Financial Accounting Newsletter,2024,(1):50-54. DOI:10.16144/j.cnki.issn1002-8072.2024.01.024.