id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ape-56764	Yang, Guitong	Analysis of Problems and Countermeasures Regarding the Capitalization of R&D Expenditures from an ESG Perspective	2025	8	.pdf	application/pdf	3171	151	17	Analysis of Problems Regarding the Capitalization of R&D Expenditures from an ESG Perspective 2.1 Environmental Perspective From an environmental perspective, traditional capitalization methods for R&D expenditures often emphasize the economic value of technological achievements while overlooking the underlying environmental costs and risks (Liu, 2025). Vol. 8, No. 1, 2025 www.scholink.org/ojs/index.php/ape 147 Original Paper Analysis of Problems and Countermeasures Regarding the Capitalization of R&D Expenditures from an ESG Perspective Guitong Yang1 1 Business School, Xi'an International Studies University, Xi'an, Shaanxi, China guitong_yang@126.com Received: August 29, 2025 Accepted: October 27, 2025 Online Published: November 24, 2025 doi:10.22158/ape.v8n1p147 URL:	cache/ape-56764.pdf	txt/ape-56764.txt