Ziru Tang graduated from the University of Science and Technology Beijing with a bachelor's degree and is currently pursuing PhD in Business Administration at the University of Science and Technology Beijing. Her main research directions are government accounting, environmental accounting, and green sustainable development.

Zenglian Zhang received her Postdoc from the University of Science and Technology Beijing. She is a Professor at the School of Economics and Management at the University of Science and Technology Beijing. Her research topics mainly include government accounting, environmental accounting, and green sustainability.

Wenyueyang Deng is a PhD student in Accounting at the School of Economics and Management, University of Science and Technology Beijing. Her research interests include corporate green development, environmental regulation, green finance, and carbon emissions. Her papers have been published in journals such as the International Review of Financial Analysis and Environmental Science and Pollution Research.