2022
DOI: 10.1002/sd.2391
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Carbon performance evaluation system and practice analysis for the sustainable enterprises

Abstract: Sustainable development has become society's focal point. In this context, China's paper industry needs to be more concerned about a low-carbon strategy. Therefore, a carbon performance evaluation system must be built to guide the low-carbon enterprise transformation. Based on the carbon value flow analysis, this study takes JX Paper (a paper-making enterprise) as an example to construct a carbon performance evaluation system consisting of carbon input, transfer, and output indicators.The quantitative and qual… Show more

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Cited by 8 publications
(3 citation statements)
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“…Existing research has conducted an in-depth analysis of the characteristics and influencing factors of carbon emissions across diverse enterprises, industries, and regions, identifying representative evaluation indicators, and exploring methodologies for quantify these indicators. These indicators comprise not only direct metrics such as the carbon emission scale [23], carbon emission intensity, [24] and carbon productivity [25], but also indirect metrics such as energy consumption, energy utilization efficiency [26], and the advancement of low-carbon technologies, all aimed at reflecting the carbon performance level of the evaluation object in a more comprehensive manner [27].…”
Section: Literature Reviewmentioning
confidence: 99%
“…Existing research has conducted an in-depth analysis of the characteristics and influencing factors of carbon emissions across diverse enterprises, industries, and regions, identifying representative evaluation indicators, and exploring methodologies for quantify these indicators. These indicators comprise not only direct metrics such as the carbon emission scale [23], carbon emission intensity, [24] and carbon productivity [25], but also indirect metrics such as energy consumption, energy utilization efficiency [26], and the advancement of low-carbon technologies, all aimed at reflecting the carbon performance level of the evaluation object in a more comprehensive manner [27].…”
Section: Literature Reviewmentioning
confidence: 99%
“…Sun and Fang (2022) argued that carbon transfers would blur the boundaries of emission reduction responsibilities among enterprises. Zhang et al (2023) advocated the inclusion of carbon transfers in enterprises' performance evaluation systems to help them identify the key factors affecting carbon emissions. Li et al (2023aLi et al ( , 2023b explored the intrinsic motivation and characteristics of high-carbon enterprises to transfer carbon, which is important for controlling the total carbon emissions of supply chains.…”
Section: Research On Carbon Transfersmentioning
confidence: 99%
“…The study findings are a beneficial guide for the great powers in forming relevant environmental policies for a sustainable environment. The sustainable environment is society's focal point that demands the formulation of low‐energy policies and strategies (Zhang et al, 2023). The research showed that uncontrolled climate change and its related advertisements drastically damage the global ecological landscape of developed nations.…”
Section: Introductionmentioning
confidence: 99%