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1
Deng, Jing, Yun Zhang, Xiaoyun Xing, and Cheng Liu. "Can Carbon Neutrality Commitment Contribute to the Sustainable Development of China’s New Energy Companies?" Sustainability 14, no. 18 (September 9, 2022): 11308. http://dx.doi.org/10.3390/su141811308.
Повний текст джерелаАнотація:
Developing new energy is one of the most important measures to implement global carbon neutrality. Under the constraints of carbon emission reduction, the question of how to achieve the sustainable development of new energy enterprises has become an important issue among managers and investors. This study selects Chinese listed companies in the new energy industry as the research sample, employs the DID method and uses panel data to explore the role of carbon neutrality commitment in the sustainable growth of new energy companies. The results show that the carbon neutrality commitment has greatly improved the sustainable development of Chinese new energy companies, with the internal profitability and external investor sentiment of the enterprises being important mediating variables. Moreover, the effect of the carbon neutrality commitment on the sustainable growth of non-state-owned new energy firms is much more significant compared with that of state-owned enterprises, and the effect is more robust in the east than in the central and western regions. Based on the conclusions, this study provides practical implications for managers, investors and policymakers in order to promote the sustainable growth of new energy firms.
2
Yang, Xi. "How Should Oil Companies and New Energy Companies Compete and Cooperate in the Context of Carbon Neutralization? A Strategy Analysis Approach Based on Cooperative Game Theory." Modern Economics & Management Forum 3, no. 2 (May 6, 2022): 142. http://dx.doi.org/10.32629/memf.v3i2.785.
Повний текст джерелаАнотація:
The promulgation of "carbon neutrality" target has brought new impetus to the development of new energy enterprises, and also brought challenges to the development of traditional oil enterprises. The analysis of competition and cooperation between new energy enterprises and petroleum enterprises is of great significance to the optimization of energy structure. Based on this motivation, this paper establishes a game model to analyze the development strategy decision of oil enterprises and new energy industry, and constructs a cooperation–competition game model for new energy enterprises and oil enterprises under the government premise of supporting the development of new energy products. According to dynamics analysis of model parameters, the stability conditions of equilibrium points are obtained. Based on the analysis of evolutionary stable states, it is concluded that oil enterprises and new energy enterprises should chose the development strategy of cooperating with each other under the effect of "carbon neutrality" target.
3
Kervola, Henri, Erika Kallionpää, and Heikki Liimatainen. "Delivering Goods Using a Baby Pram: The Sustainability of Last-Mile Logistics Business Models." Sustainability 14, no. 21 (October 28, 2022): 14031. http://dx.doi.org/10.3390/su142114031.
Повний текст джерелаАнотація:
This study compares the differences in the attitudes of last-mile delivery companies operating with different business models toward economic, environmental, and social sustainability. The economic perspective focuses on productivity, the environment, and social sustainability, and where the environment and social sustainability are concerned, on carbon neutrality goals and means, and on what societal factors companies consider important, respectively. In this multi-case qualitative study, a literature review was carried out and 11 semi-structured expert interviews were conducted in companies representing three business model categories: crowdshipping companies, last-mile providers, and traditional logistics service providers. Based on this study, crowdshipping and last-mile companies were largely loss making, whereas logistics service providers were profitable. The first two groups invest heavily in growth, which explains the loss. All logistics service providers, half of the last-mile providers, and no crowdshipping companies set a carbon neutrality target. The biggest difference in environmental measures comes from the fact that in the crowdshipping business model deliveries are performed partly in conjunction with other travel, emphasizing job creation in society and freedom of work. In contrast, the last-mile and traditional logistics companies emphasized the responsibilities of the employer. For the scientific community, this study provides new insights into the subject from the perspective of different business models. For management, this research provides insight into the views of other companies that can be utilized in future decision making. For example, if the legislation of crowdshipping becomes clearer, then traditional companies could consider using it in their own operations to overcome labor shortages.
4
Oommen, Koshy P., Sijin Kurian, and Dr Justin Joy. "Carbon Dioxide Neutralization Across the Global Supply Chain." ECS Transactions 107, no. 1 (April 24, 2022): 12131–41. http://dx.doi.org/10.1149/10701.12131ecst.
Повний текст джерелаАнотація:
The increased impacts of climatic change and global warming has led many organizations to adopt green initiatives in several areas of their business processes. Many multinational companies are moving towards reduction of carbon emission across its various operations. Carbon neutrality is the process where steps are taken to achieve net zero carbon dioxide emissions. This article proposes measures to achieve carbon neutrality across the supply chain globally. As part of its sustainability initiative, organizations have decided to reduce carbon consumption across their plants. This calls for estimation of carbon dioxide emissions and reducing the carbon footprint in the entire supply chain process. It also involves gauging greenhouse CO2 emissions during the transportation process for all TMC regions and transportation models used by various companies. The main calculations include total CO2 emissions, CO2 emissions per ton of goods transported, CO2 emissions per transport Km. These calculations are done based on factors such as full truck load, less truck load, sea mode of transportation, and air mode of transportation. An analysis is performed on the resulting calculation figures for different modes of transportation such as road, air, and sea. The analysis shows that there is an increase in overall CO2 for air mode of transportation. The least increase in overall Co2 is sea mode of transportation. Through this analysis, it helps the company to take better decisions regarding the mode of transportation that they need to adopt to achieve carbon neutrality.
5
Briguet, Julien. "The States Invisible Hand: Chinese SOEs Facing EU Antitrust Law." Journal of World Trade 52, Issue 5 (October 1, 2018): 839–57. http://dx.doi.org/10.54648/trad2018036.
Повний текст джерелаАнотація:
We argue that the European Commission (EC) case law on mergers involving Chinese state-owned enterprises (SOEs) suffers from several flaws. First, it is inconsistent with the set of criteria initially set out in the EC case law for SOEs. Secondly, the EC’s assessment is based on an ownership bias that ignores the institutional environment in which Chinese SOEs operate. Third, it violates the basic legal rationale to maintain and ensure competitive neutrality between private and public companies in merger review. We argue in favour of a more systematic application of the single entity theory to restore the consistency of the case law. This appears a necessity in the case of Chinese investments in the EU. Indeed, due to its broad influence over its economy and its financial system, Chinese SOEs may enjoy an exorbitant privilege that could jeopardize the principle of competitive neutrality at the core of EU competition law. One should recognize that the antitrust law is a point of tension between the Western understanding of corporate law and the Chinese state capitalism based on a radically different institutional environment. A more consequential implementation of the principle of competitive neutrality is necessary to take into account this institutional environment.
6
Memeti, Nora, and Agata Jurkowska-Gomulka. "SOEs, Foreign Investments & Competition: A View from the Gulf States." World Competition 44, Issue 4 (December 1, 2021): 507–26. http://dx.doi.org/10.54648/woco2021027.
Повний текст джерелаАнотація:
State-Owned Enterprises (SOEs) directly compete with private companies, including foreign investors. The scope of applicability of competition law towards SOEs constitutes one of the key features of national competition protection regimes. Two approaches (models) can be identified in this area: the equality approach (competition law applied in the same manner towards the public and the private sector; the model is based on the neutrality principle); and the differentiation approach (excluding fully the application of competition law on SOEs). The second model is usually justified by important social and economic goals, mainly by a necessity to provide highquality public services. However, the differentiation model may negatively affect both domestic competition and the investment atmosphere. The Gulf Cooperation Council (GCC) countries adopted competition laws that generally put SOEs and the public sector in a broader sense out of scrutiny of competition law regime. The paper aims to check what reasons lie behind a rejection of the neutrality principle in GCC’s competition laws, specifically if competition protection regimes are patterned on antitrust laws from liberal economies. By identifying how the differentiation approach to addressees of competition laws is reflected at a legislative or practical level in most GCC’s countries, the article tends to assess the impact of national competition laws on Foreign Direct Investments (FDI) in the Gulf region. competition law, Gulf States, neutrality principle, State-owned enterprises, foreign investments, national champions
7
Kim, Jong Woo. "A Comparative Law Study of the Committee for Carbon Neutrality in Korea and the UK* 이 논문 또는 저서는 2021년 대한민국 교육부와 한국연구재단의 지원을 받아 수행된 연구임 (NRF-2021S1A5B5A17058688)". Korean Public Land Law Association 100 (30 листопада 2022): 533–55. http://dx.doi.org/10.30933/kpllr.2022.100.533.
Повний текст джерелаАнотація:
Disasters caused by the climate crisis continue around the world. Record-breaking heatwaves and floods continue in Korea, and the scale of damage is gradually increasing. In order to respond to the climate crisis, the world is striving to achieve carbon neutrality, and Korea is one of the target countries. Because carbon neutrality is not just a recommendation, but an obligation to be legalized and followed by domestic law, countries around the world are enacting carbon neutrality laws to respond to the climate crisis. The UK is a country that has legislated greenhouse gas reduction targets to respond to the climate crisis early. In the United Kingdom, the people, private companies, organizations, and the country have come together to deal with disasters caused by the climate crisis and to respond to it, and have proceeded with various policies and legislation to respond to the climate crisis. Afterwards, the Climate Change Committee was established based on the 「Climate Change Act」 to promote policies to respond to the climate crisis. The Climate Change Commission maintains political neutrality and consistently promotes climate policies, gaining a lot of trust from the government and the public as an institution specializing in responding to the climate crisis. Korea also introduced various climate crisis response policies from the UK, one of which is the UK Climate Change Commission. Korea has established the ‘2050 Carbon Neutral Green Growth Committee’ modeled on the UK’s Climate Change Committee to play a role as a central organization in Korea’s climate crisis response policy. However, unlike the United Kingdom, where the Climate Change Committee was established early, there are some points for improvement in Korea because the system for achieving the goal of carbon neutrality was introduced not long ago. Therefore, we would like to analyze the UK's Climate Change Committee and discuss the improvement plans of Korea's 2050 Carbon Neutral Green Growth Committee, which will play a central role in responding to the climate crisis in the future.
8
Kim, Jong Woo. "A Comparative Law Study of the Committee for Carbon Neutrality in Korea and the UK* 이 논문 또는 저서는 2021년 대한민국 교육부와 한국연구재단의 지원을 받아 수행된 연구임 (NRF-2021S1A5B5A17058688)". Korean Public Land Law Association 100 (30 листопада 2022): 533–55. http://dx.doi.org/10.30933/kpllr.2022.100.533.
Повний текст джерелаАнотація:
Disasters caused by the climate crisis continue around the world. Record-breaking heatwaves and floods continue in Korea, and the scale of damage is gradually increasing. In order to respond to the climate crisis, the world is striving to achieve carbon neutrality, and Korea is one of the target countries. Because carbon neutrality is not just a recommendation, but an obligation to be legalized and followed by domestic law, countries around the world are enacting carbon neutrality laws to respond to the climate crisis. The UK is a country that has legislated greenhouse gas reduction targets to respond to the climate crisis early. In the United Kingdom, the people, private companies, organizations, and the country have come together to deal with disasters caused by the climate crisis and to respond to it, and have proceeded with various policies and legislation to respond to the climate crisis. Afterwards, the Climate Change Committee was established based on the 「Climate Change Act」 to promote policies to respond to the climate crisis. The Climate Change Commission maintains political neutrality and consistently promotes climate policies, gaining a lot of trust from the government and the public as an institution specializing in responding to the climate crisis. Korea also introduced various climate crisis response policies from the UK, one of which is the UK Climate Change Commission. Korea has established the ‘2050 Carbon Neutral Green Growth Committee’ modeled on the UK’s Climate Change Committee to play a role as a central organization in Korea’s climate crisis response policy. However, unlike the United Kingdom, where the Climate Change Committee was established early, there are some points for improvement in Korea because the system for achieving the goal of carbon neutrality was introduced not long ago. Therefore, we would like to analyze the UK's Climate Change Committee and discuss the improvement plans of Korea's 2050 Carbon Neutral Green Growth Committee, which will play a central role in responding to the climate crisis in the future.
9
Wang, Dan, and Juheng Yang. "Carbon Neutrality Strategies for Chinese International Oil Company Based on the Rapid Development of Global Carbon Market." Sustainability 14, no. 18 (September 9, 2022): 11350. http://dx.doi.org/10.3390/su141811350.
Повний текст джерелаАнотація:
A comprehensive solution for the Chinese international oil company to achieve carbon neutrality, through participation in the global carbon market, is developed. In this work, the overall landscape and operation mechanism of global carbon market is clearly and systematically illustrated by comparing the characteristics of the cap-and-trade system and the carbon tax. The feasibility of developing a global liquidity carbon market is pointed out by finding the connections among compulsory and voluntary carbon markets around the world. Based on the profound understanding of global carbon market, three levels of carbon trading strategies are proposed to help Chinese oil companies reduce emission cost: (1) Develop low carbon projects and trade in one jurisdiction; (2) develop low carbon projects and trade in different jurisdictions; and (3) trade carbon credits or allowance with physical commodities. Three decision-making methods are provided, respectively, for the above three levels of carbon trading strategies by introducing a shadow pricing model for carbon emission rights.
10
Huang, Birong, Zilong Wang, and Yuan Gu. "ESG Investment Scale Allocation of China’s Power Grid Company Using System Dynamics Simulation Modeling." International Journal of Environmental Research and Public Health 20, no. 4 (February 18, 2023): 3643. http://dx.doi.org/10.3390/ijerph20043643.
Повний текст джерелаАнотація:
In recent years, with the global recognition of the concept of sustainable development, the international market attaches great importance to the Environment, Society, and Governance (ESG) investment performance of enterprises. The “carbon peaking and carbon neutrality” goal puts forward requirements for Chinese enterprises to carry out ESG investment. As a large state-owned enterprise in China, power grid companies need to take the lead in ESG investment. Based on the System Dynamics (SD) theory, this paper establishes the simulation model of ESG-responsible investment of power grid companies, including the environmental investment sub-module, social investment sub-module, and governance investment sub-module. Taking a provincial Power Grid Company as an example, the numerical simulation of ESG investment of power grid companies is carried out. The actual input-output efficiency of ESG investment of power grid companies is reflected through the mapping relationship between key indicators and investment amount, and the ESG investment scale and investment weight of the Power Company in the coming years are predicted. Compared with the traditional static analysis method, this model can provide a theoretical basis for power grid companies to carry out ESG investment decisions.
11
Connolly, Brian. "Environmental Aesthetics and Free Speech: Toward a Consistent Content Neutrality Standard for Outdoor Sign Regulation." Michigan Journal of Environmental & Administrative Law, no. 2.1 (2012): 185. http://dx.doi.org/10.36640/mjeal.2.1.environmental.
Повний текст джерелаАнотація:
First Amendment challenges by billboard companies and other sign owners to local sign regulations have become a frequent occurrence in the past thirty years. The stakes are high for both commercial sign owners and local governments. Sign control has emerged as an important front in the environmental protection movement, as it focuses on the visual or scenic quality of the environment. Courts have begun to recognize and accept local governments’ interest in controlling the proliferation of signage as part of their efforts to improve environmental quality, but courts have applied First Amendment doctrine in an inconsistent manner. The courts’ inconsistent treatment of the constitutional requirement of content neutrality has undermined state and local efforts to maintain aesthetic environments free from noxious signage. One of the consequences of this inconsistency is a false sense of security among sign regulators that their content-based regulations are somehow consistent with the First Amendment. This Note argues in favor of a strict approach to content neutrality, placing a greater burden on sign regulators to develop the most content-neutral ordinances possible. The proposed approach would beat billboard companies and sign owners at their own litigation game, limiting governments’ exposure to litigation and lessening the risk of sign regulations being invalidated, which in turn denigrates aesthetic quality. Furthermore, the recommended approach would reaffirm the First Amendment rights of sign owners while ensuring that regulatory bodies have sufficient guidance and encounter less risk in ensuring aesthetic environmental protection.
12
Liu, Zongwei, Xinglong Liu, and Fuquan Zhao. "Research on NEV Platform Development Strategies for Automotive Companies." World Electric Vehicle Journal 12, no. 4 (October 19, 2021): 201. http://dx.doi.org/10.3390/wevj12040201.
Повний текст джерелаАнотація:
Developing new energy vehicles (NEVs) is essential for China’s automotive industry to achieve carbon peak and carbon neutrality goals. The development of a NEV platform is an effective means for automotive companies to balance the development cost, development time, and product performance of NEVs. However, there is no clear solution to choosing new energy vehicle platform development strategies and models for automotive companies. This paper mainly studies the significance of NEV platform development, the classification and characteristics of NEV platforms, and the development strategies and trends of NEV platforms for automotive companies. The study results found that choosing a new dedicated electric platform (NDEP) is inevitable for the latest automotive companies, such as TESLA Motors. An adapted electric platform (AEP) is a temporary solution that meets the dual credits policy. It lacks competitiveness and has been gradually eliminated for the traditional automotive companies. The new dedicated electric platform is a long-term development solution when comprehensively considering the market, technology, and policy. The compatible platform (CP) is a transitional solution when considering the development trend of automotive powertrain, the market size of NEVs, and the platform technology of NEVs. Besides, joint development and shared use is the primary development model for the automotive enterprise in the future. Finally, companies should increase their research and development efforts on NEV architecture platforms to maximize platform-based development’s scale effect and application value. The research can provide strategic guidance for automotive companies to develop NEV platforms.
13
Miehe, Robert, Matthias Finkbeiner, Alexander Sauer, and Thomas Bauernhansl. "A System Thinking Normative Approach towards Integrating the Environment into Value-Added Accounting—Paving the Way from Carbon to Environmental Neutrality." Sustainability 14, no. 20 (October 20, 2022): 13603. http://dx.doi.org/10.3390/su142013603.
Повний текст джерелаАнотація:
Life Cycle Assessment (LCA) is increasingly being applied in corporate accounting. Recently, especially carbon footprinting (CF) has been adopted as ‘LCA light’ in accordance with the Greenhouse Gas Protocol. According to the strategy ‘balance, reduce, substitute, compensate’, the approach is intended to provide the basis for optimization towards climate neutrality. However, two major problems arise: (1) due to the predominant focus on climate neutrality, other decisive life-cycle impact categories are often ignored, resulting in a misrecognition of potential trade-offs, and (2) LCA is not perceived as an equal method alongside cost and value-added accounting in everyday business, as it relies on a fundamentally different system understanding. In this paper, we present basic considerations for merging the business and life-cycle perspectives and introduce a novel accounting system that combines elements of traditional operational value-added accounting, process and material flow analysis as well as LCA. The method is based on an extended system thinking, a set of principles, a calculation system, and external cost factors for the impact categories climate change, stratospheric ozone depletion, air pollution, eutrophication and acidification. As a scientifically robust assessment method, the presented approach is intended to be applied in everyday operations in manufacturing companies, providing a foundation for a fundamental change in industrial thought patterns on the way to the total avoidance of negative environmental impacts (i.e., environmental neutrality). Therefore, this is validated in two application examples in the German special tools industry, proving its practicability and reproducibility as well as the suitability of specifically derived indicators for the selective optimization of production systems.
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Tripuraneni, Hanuman Chowdary. "The Free Basics (of Facebook) debate in India." info 18, no. 3 (May 9, 2016): 1–3. http://dx.doi.org/10.1108/info-02-2016-0005.
Повний текст джерелаАнотація:
Purpose This paper aims to dispel and rebut an ideology inspired onslaught on Facebook’s offering of Free Basics, an Internet service described as free to enable the poor to get on to the Internet. Design/methodology/approach The study is based on a comparison of Free Basics with several freely and selectively offered goods and services by the government of India and its companies and departments to help the poor. Findings Free Basics offered by Facebook is not anti-net neutrality nor discriminatory against innovative service offerings by start-ups or others. Originality/value The paper sdds to the material for consideration by the Telecom Regulatory Authority of India in determining its position on the issue.
15
Li, Jiaying, Wenjia Li, and Shu Chen. "The impact of ESG information disclosure quality on firm value." SHS Web of Conferences 154 (2023): 02001. http://dx.doi.org/10.1051/shsconf/202315402001.
Повний текст джерелаАнотація:
With green development advocated globally, China has firstly proposed a goal of carbon neutrality and carbon peak. Based on sustainable development theory, signal transmission theory, information asymmetry theory and stakeholder theory, this paper had used the data of 638 A-share listed companies in China from 2018 to 2020 to empirically analysed the relationship between ESG information disclosure quality and firm value. The study had concluded that the ESG quality is positively correlated with firm value. Although the impact of environment (E) and society (S) on firm value is greater than that of governance (G), the improvement of ESG split indicators will increase firm value. Finally, this paper had put forward suggestions for the firms and the government respectively.
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Frizzera, Luciano. "I/O: Reinforcing Newsmaking Practices Through Algorithmic Media." Stream: Interdisciplinary Journal of Communication 10, no. 1 (January 23, 2018): 39–51. http://dx.doi.org/10.21810/strm.v10i1.251.
Повний текст джерелаАнотація:
Recent developments in communication and information technology have disrupted the long-established dominance of mass media over the production and distribution of news. As an effort to reclaim their role of society’s information gatekeeper, media companies absorb digital technology as instruments of institutional power to reproduce its own logic in the digital space. This paper dis-cusses two interrelated modalities of algorithmic news: economically efficient production, where news outlets utilize quantitative metrics to improve content effectiveness and desirability; and shared-gatekeeping, where visibility and distribution of information are contextual and based on users’ behaviour. The paper proposes that algorithmic media hides under its supposed objectivity and neutrality to become a new gatekeeper “organism”, which not only regulates flows of infor-mation, but also interprets and negotiates both public interests and the value of the news.
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Niemczyk, Jerzy, Aleksandra Sus, Edyta Bielińska-Dusza, Rafał Trzaska, and Michał Organa. "Strategies of European Energy Producers: Directions of Evolution." Energies 15, no. 2 (January 15, 2022): 609. http://dx.doi.org/10.3390/en15020609.
Повний текст джерелаАнотація:
The article presents an innovative method of analyzing energy companies’ strategies, which aims to identify the strategic orientation of the entities subject to the research and, thus, to initially define the directions of strategic changes in the analyzed sector. The aim of the research, the results of which were used in this publication, was to identify the features of energy sector companies’ strategies in the European Union in the period of sector transformation caused by the new climate policy. The analysis area is the energy sector, i.e., the sector whose fundamental strategic goal is energy production. The research used a critical analysis of the subject literature and desk research method with the use of the researchers’ own analytical equipment, developed for the needs of this analysis. It was assumed in the conducted research that the primary source of information in the empirical study, the information subject to subsequent analysis, was the analysis of official documents (strategies, financial reports, etc.) posted on the websites of the surveyed corporations. The research results indicate the dominance of the resource-based approach in implementing strategic postulates of the surveyed companies. Nevertheless, the operational activity focuses on the implementation of innovative solutions towards decarbonization and climate neutrality.
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Rozentale, Arta, Inta Kotane, and Imants Zarembo. "ENERGY AUDIT INFORMATION SYSTEM." Journal of Regional Economic and Social Development 14 (December 20, 2022): 83–97. http://dx.doi.org/10.17770/jresd2022vol14.6971.
Повний текст джерелаАнотація:
The opportunities provided by energy audits to improve the competitiveness of companies by reducing energy consumption and introducing energy-efficient solutions also allow for achieving the environmental goals set by the European Union and Latvia in relation to climate neutrality. It is important to consider the results of energy audits in the development of both local and regional and national policies, thus setting more precise results to be achieved. At present, there is no unified energy audit development information system in Latvia, in which all audit stages and calculations could be performed; this would reduce clerical and calculation errors and allow data to be predicted and used in policy development, research. Within the framework of the work, the authors researched the concept of energy audit, its process and the results to be achieved by companies by implementing energy efficient measures, as well as the policy goals of the European Union and Latvia in environmental improvement programs. The paper summarizes and analyses the programs and methods available in Latvia, which are used to develop energy audits of companies, as well as the practices of other countries and their results.The research goal is to develop the specification of the energy audit information system, based on the analysis of the used energy audit information systems. Based on the findings, the authors developed a specification of the program's energy audit information system requirements, which is suitable for the Latvian market.
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Xiong, Xuezhen. "The Impact of Environmental Protection Requirements on the Development of Green Animal Husbandry: An Evolutionary Game between Local Governments and Breeding Companies." Sustainability 14, no. 21 (November 2, 2022): 14374. http://dx.doi.org/10.3390/su142114374.
Повний текст джерелаАнотація:
The enhancement of green animal husbandry has a significant effect on carbon emissions, carbon neutrality, and ecological development. Promoting the production transformation of polluting enterprises has caught the attention of local governments, and breeding companies are faced with either maintaining current practices or green development. This study investigated the evolution of decision-making processes between local governments and breeding companies from the perspective of evolutionary game theory, offering an evolutionarily stable strategy (ESS) for both parties, based on replicator dynamics. Within the model, the static rewards and punishments were framed by conventional environmental protection requirements, and the dynamic rewards and punishments were based on stricter environmental standards. Numerical simulation and sensitivity analyses were then performed. We found that when environmental protection policy was not considered, no ESS emerged in the replicator dynamic system. When tightening of environmental protection policy was considered, the system spirally converged to a stable equilibrium point. Hence, more demanding environmental protection requirements facilitated the development of green animal husbandry. Reasonable reward and punishment mechanisms can achieve the goal of the green development of enterprises under the premise of reducing regulatory costs. This study provides guidance for optimizing government decision-making and promoting the green development of animal husbandry.
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Li, Shanshan, Yujie Wang, Yuannan Zheng, Jichao Geng, and Junqi Zhu. "Research on Energy Saving and Environmental Protection Management Evaluation of Listed Companies in Energy Industry Based on Portfolio Weight Cloud Model." Energies 15, no. 12 (June 13, 2022): 4311. http://dx.doi.org/10.3390/en15124311.
Повний текст джерелаАнотація:
Under the background of the “carbon peaking and carbon neutrality” strategy, energy saving and environmental protection (ESEP) management has become one of the most important projects of enterprises. In order to evaluate the ESEP management level of listed companies in the energy industry comprehensively, this study puts forward the evaluation framework of “governance framework-implementation process-governance effectiveness” for ESEP management level. Based on the comprehensive collection and collating of related information reports (e.g., sustainable development reports) of listed energy companies from 2009 to 2018, the ESEP information was extracted, and the portfolio weight cloud model was used to evaluate the ESEP management status of listed energy companies in China. It is of great theoretical innovation and practical significance to promote the evolution of the economy from “green development” to “dark green development”. The results show that: (1) the number of SHEE information released by listed companies in the energy industry shows a steady increasing trend, but the release rate is low, and there are differentiation characteristics in different industries. (2) The ESEP management level of most listed companies in the energy industry is still at the low level, and only 17.19% (S = 65) of the sample companies are at the level of “IV level-acceptable” and “V level-claimable”. (3) In terms of governance framework-implementation process-governance effectiveness, B1-governance framework (Ex = 3.4451) and B2-implementation process (Ex = 2.9480) are relatively high, but B3-governance effectiveness (Ex = 2.0852) and B4-public welfare (Ex = 2.0556) are relatively low. The expectation of most ESEP evaluation indexes fluctuates between “III level-transition level” and “II Level-improvement level”. Finally, some suggestions are put forward to improve ESEP management levels.
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Guo, Yilin, and Xinyu Xu. "Relationship between the Size of Accounting Firm and the Quality of Carbon Accounting Information Disclosure——The Case of Shanghai and Shenzhen A-share listed companies in heavy pollution industry in Beijing-Tianjin-Hebei region." BCP Business & Management 30 (October 24, 2022): 411–21. http://dx.doi.org/10.54691/bcpbm.v30i.2460.
Повний текст джерелаАнотація:
The quality of carbon accounting disclosure has attracted much attention as carbon neutrality and carbon peaking targets were mentioned in the general debate of the United Nations General Assembly in 2020. As the world's largest country of Carbon Emission, China lacks research related to the size of accounting firms and the quality of carbon accounting disclosure. This paper establishes an evaluation system of carbon accounting information disclosure quality from the perspective of accounting information quality characteristics, selects Shanghai and Shenzhen A-share listed companies in Beijing, Tianjin and Hebei regions in 2021 as the research sample, and compares carbon accounting information disclosure quality of listed companies audited by accounting firms of varying sizes from each characteristic dimension of accounting information quality characteristics, and lastly a comprehensive comparison and one-way ANOVA were conducted to explore the relationship between the size of accounting firms and the quality of carbon accounting information disclosure of listed companies in the heavy pollution industry as a whole. The research results indicate that the reliability, timeliness, understandability, and integrity of carbon accounting information of listed companies audited by larger accounting firms are better, but comparability and relevance are not significantly related to accounting firm size; overall, the larger accounting firms correspond to higher quality of carbon accounting information disclosure of listed companies in heavy pollution industries. Based on the research results, this paper puts forward relevant suggestions at three levels: accounting firms, the state, and enterprises, to improve the quality of carbon accounting information disclosure of listed companies, and then to promote the carbon emission reduction work of enterprises, thereby facilitating the achievement of "dual carbon" objectives.
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Chen, Pengyu. "Relationship between the digital economy, resource allocation and corporate carbon emission intensity: new evidence from listed Chinese companies." Environmental Research Communications 4, no. 7 (July 1, 2022): 075005. http://dx.doi.org/10.1088/2515-7620/ac7ea3.
Повний текст джерелаАнотація:
Abstract Many studies have focused on the relationship between the digital economy and carbon emissions at the macro level. However, there is a relative dearth of research on this relationship at the micro level. In this study, we determined the impact of the digital economy on the carbon emissions of individual companies and the mediating role of resource allocation in this relationship using data from listed Chinese manufacturing companies between 2011 and 2019. This analysis yielded three main findings. First, based on firm-level carbon emissions and the borderless organization theory, we found that the digital economy significantly reduced corporate carbon emission intensity. Second, the digital economy reduced resource misallocation and improved resource efficiency, which in turn reduced corporate carbon emission intensity. Third, market drivers and government regulations improved and hindered the ability of the digital economy to reduce corporate carbon emission intensity, respectively. These findings provide evidence for the need for government investment in the development of digital technologies and corporate digitization; the use of digital technologies by businesses to improve resource and energy efficiency; and minimal government regulation of the digital economy in favor of self-regulation through market forces. These measures are important for economic transformation and the achievement of carbon neutrality in emerging developing countries, including China.
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Zhao, Shuiying, Yi Xu, Conghu Liu, and Fangfang Wei. "Impact of Carbon Tax and Subsidy Policies on Original Equipment Manufacturers and Remanufacturing Companies from the Perspective of Carbon Emissions." International Journal of Environmental Research and Public Health 19, no. 10 (May 20, 2022): 6252. http://dx.doi.org/10.3390/ijerph19106252.
Повний текст джерелаАнотація:
To analyze the impact of government carbon tax and subsidy policies on the manufac turing industry in the context of carbon peaking and carbon neutrality. This paper constructs a game model based on two government policies: a “carbon tax” policy for the original product and a “subsidy” policy for the remanufactured product, taking the original product and the remanufactured product as the objects. The policy game model is used to study the impact of carbon taxes, government subsidies, and carbon emissions on product quality, sales, and corporate profits. The results show that under the carbon tax and government subsidy policies, the price of remanufactured products will decrease, the quality will increase, sales will improve, and remanufacturers’ profits will increase; these outcomes are conducive to the development of remanufacturing enterprises. Meanwhile, the price of original products will increase, quality will decrease, sales will decline, and original equipment manufacturers will have to develop and adopt low-carbon technologies to achieve sustainable development. This paper provides decision support for the formulation of government carbon emission policy, and theories and methods for the sustainable development of the manufacturing industry.
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Palander, Teijo, Hanna Haavikko, Emma Kortelainen, Kalle Kärhä, and Stelian Alexandru Borz. "Improving Environmental and Energy Efficiency in Wood Transportation for a Carbon-Neutral Forest Industry." Forests 11, no. 11 (November 12, 2020): 1194. http://dx.doi.org/10.3390/f11111194.
Повний текст джерелаАнотація:
Wood transportation is an important source of greenhouse gas emissions, which should be considered when the carbon neutrality of the forest industry is of concern. The EU is dedicated to improving technology for a carbon-neutral development. This study investigates carbon neutrality by improving road freight transportation fleets consisting of various vehicle size combinations. The environmental emission and energy efficiency of a transportation fleet were analyzed in selected wood procurement regions of Stora Enso corporation (Finland). Based on the enterprise resource planning (ERP) data (2018–2020), the environmental emission efficiency increased by 11% via 76 t-vehicles compared 64 t vehicles. The maximum reduction in fuel consumption was 26% for 92 t vehicles, though this was achieved when operations were fully adjusted to the maximum weight limit. The wood-based energy efficiency measure (wood energy/transport energy) was a useful development indicator. It showed that the adapted fleets of transportation companies support a positive development for a carbon-neutral forestry. In respect to the current legal fleet (64, 68 and 76 t), the use of 76 t vehicles increased energy efficiency most effectively, by 50%, compared to 64 t vehicles in the best region. Currently, transportation service providers and their clients are using ERP information to tailor their energy efficiency metric and to implement them locally in the transportation monitoring systems. A three-year sensitivity analysis demonstrates that the technological development of management tools to improve transportation efficiency is essential for larger and heavier vehicle utilization. In the future, the whole wood supply chain from forest to factory will also be optimized with respect to energy efficiency criterion to ensure a low-carbon forest industry.
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Kirichenko, Tatiana, Alexey Komzolov, Olga Kirichenko, Anastasiya Kosminova, Marina Smolenkova, Violetta Minasyan, Olga Mikhailova, Anastasiya Sarycheva, Dilyara Akchurina, and Irina Kiseleva. "Modern international trends in taxation of transnational corporations: assessment of efficiency and consequences of applying methodological approaches to the budget." Налоги и налогообложение, no. 1 (January 2023): 27–39. http://dx.doi.org/10.7256/2454-065x.2023.1.38418.
Повний текст джерелаАнотація:
The object of the study is transnational corporations. That is, companies that operate and have legal entities in various jurisdictions, which allows them to transfer the corporate tax base – profit to jurisdictions with minimal corporate tax. The transfer is carried out through the use of intra-group transfer prices. The subject of the study is current trends, ideas and international efforts in the taxation of multinational corporations. Both such trends themselves were investigated, and a computational experiment was conducted to assess the applicability of a possible methodology for calculating the profit tax of a subsidiary of such a corporation in Russia and the possible consequences for the budget from its application. The main conclusions of the study are as follows: at present, an international consensus is gradually being formed that the total profit of a transnational corporation should be distributed in a reasonable and fair way among the countries of its activities, an understanding of the need to consolidate such an order at the international level is being formed; however, no single understanding of approaches to taxation of transnational corporations, nor a single methodology capable of implementing them in practice. The scientific novelty is the author's reduction of the principle of tax neutrality from the classical principle of tax neutrality. In addition, the contribution of the authors is to demonstrate the fundamental efficiency of one of these methods by the example of calculating indicators based on open reporting data of a particular organization, as well as the consequences of using such a methodology for the budget.
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Ma, Zhongxin, and Fenglan Wu. "Smart City, Digitalization and CO2 Emissions: Evidence from 353 Cities in China." Sustainability 15, no. 1 (December 23, 2022): 225. http://dx.doi.org/10.3390/su15010225.
Повний текст джерелаАнотація:
The development of digital technology provides new governance methods for achieving the goal of “carbon peaking and carbon neutrality”. Since 2013, the pilot construction of smart cities in China has strengthened the government’s digital governance capabilities and significantly influenced the reduction in carbon emissions. This paper provides empirical evidence for the driving effect of digitization on carbon emission reduction based on panel data from 353 cities in China. The results show that digital governance based on smart city construction pilots has significantly reduced regional carbon emissions, and the implementation of smart city construction pilots has reduced regional carbon emissions by an average of 6.6%, and this effect is sustainable over the long term. The increase in the level of digitalization has significantly promoted carbon emission reduction. From the perspective of the impact path, regional green patent innovation has played a significant partial intermediary effect in the process of digitization-driven carbon emission reduction. From a micro-mechanism standpoint, digitization plays a significant role in promoting the green innovation of high-polluting listed companies.
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Duan, Jingyang, Mingyang Zhang, and Baodong Cheng. "Study on Consumers’ Purchase Intentions for Carbon-Labeled Products." Sustainability 15, no. 2 (January 6, 2023): 1116. http://dx.doi.org/10.3390/su15021116.
Повний текст джерелаАнотація:
The carbon-labeling system is able to quantify the level of greenhouse gas emissions of goods throughout their life cycle, including production, delivery, and consumption. With the proposal of carbon peak and carbon neutrality goals, the carbon-labeling system has an inevitable impact on production by companies and the purchase behavior of consumers. This paper constructs a theoretical model of the influencing mechanism on consumer willingness to purchase carbon-labeled products by utilizing the theory of consumption values. Through a survey and analysis of a sample of 347 Chinese university students, a regression analysis is applied to explore their willingness to consume carbon-labeled products and the corresponding influencing factors. The results show that (1) despite relatively low public awareness of the carbon-labeling system, the willingness to purchase carbon-labeled products is strong; (2) functional value, emotional value, and epistemic value can positively influence customer willingness to purchase carbon-labelled products; and (3) there is a significant difference in the willingness to purchase carbon-labelled products in terms of age and no significant difference in terms of gender, income, occupation, and education level. Based on the findings, some recommendations are made to help companies adopt appropriate strategies to trigger consumers’ purchase intentions and gain a market advantage in carbon-labeling scenarios.
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Du, Jing, Min Zhao, and Jin Zhu. "The Impact of Carbon Quota Benchmark Allocation on Cement Company Competitiveness: A System Dynamics Approach." Buildings 12, no. 10 (October 3, 2022): 1599. http://dx.doi.org/10.3390/buildings12101599.
Повний текст джерелаАнотація:
The cement industry, as a high energy-consuming industry, has been included in the carbon emissions trading system (ETS) in the context of the carbon neutrality goals. Benchmark allocation of carbon quotas may have a significant impact on cement companies. To study this impact, we constructed a system dynamics (SD) model for a cement company with the three subsystems of “demand and production”, “economic efficiency”, and “carbon emission and carbon trading” based on company competitiveness theory. A company competitiveness index was established from the SD model. Through computer simulation, the influence of the annual decline coefficient of the benchmark value and the innovation investment rate on a cement company’s competitiveness under different circumstances were compared and analyzed. This study puts forward suggestions for low-carbon development, such as setting a reasonable range of annual decline coefficient of the benchmark value (0.97–0.99) and promoting investment in emission-reduction technologies in multiple phases.
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Zhou, Wei, and Feipeng Guo. "Precise Supervision of Enterprise Environmental Protection Behavior Based on Boolean Matrix Factorization under Low Carbon Background." International Journal of Environmental Research and Public Health 19, no. 13 (June 24, 2022): 7739. http://dx.doi.org/10.3390/ijerph19137739.
Повний текст джерелаАнотація:
Supervising the environmental protection behavior of enterprises is a key strategy to achieve “carbon peaking and carbon neutrality”. This research innovatively proposes the concept of precise supervision, aiming to implement differentiated supervision measures for different types of enterprises, and realize the precise supervision method of enterprise environmental protection, which is different from the traditional supervision mode. Firstly, this paper proposes a novel MEBF+ method based on the benchmark algorithm MEBF, and obtains MEBF++ after incorporating the model bias. Secondly, based on the dataset of environmental supervision and certification of listed Chinese companies, the accuracy and robustness of the proposed method are verified by using multiple evaluation indicators. Finally, based on the analysis of the experimental results, two precise supervision concepts, narrow and broad, are proposed under the low-carbon background. The results show that compared with the benchmark method, the accuracy of the proposed method has been improved to a large extent. In addition, the precise supervision proposed in this paper can help reduce the consumption of manpower and resources as well as unite the public to monitor the environmental protection behavior of enterprises.
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Stavropoulos, Panagiotis, and Vasiliki Christina Panagiotopoulou. "Carbon Footprint of Manufacturing Processes: Conventional vs. Non-Conventional." Processes 10, no. 9 (September 15, 2022): 1858. http://dx.doi.org/10.3390/pr10091858.
Повний текст джерелаАнотація:
The calculation of carbon emissions is important to determine the carbon footprint and environmental impact of manufacturing processes to assess which steps could be further optimized and make processes greener and more sustainable. A previously published holistic approach to carbon footprint calculation was applied in conventional and laser-based material removal processes to determine which is the most carbon intensive one. The carbon footprint and environmental impact were calculated and the results show that conventional drilling was more carbon intensive than laser-based drilling, while the reverse was true for the case of laser-based grooving and conventional milling. This is because the cutting forces in conventional milling are higher than the cutting forces in conventional drilling due to increased mechanical resistance from the material in the first case. In the case of laser-based processes, the energy consumption is linked to material absorptivity which remained the same in this study. Carbon emissions on the process level were the lowest contributing factor, with the largest share being the production and rolling of steel allocated at the system level. The determination of the most carbon intensive steps and processes will allow companies to better design production lines towards carbon neutrality as dictated by the Green Deal.
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Yu, Yaguai, Yina Yan, Panyi Shen, Yuting Li, and Taohan Ni. "Green Financing Efficiency and Influencing Factors of Chinese Listed Construction Companies against the Background of Carbon Neutralization: A Study Based on Three-Stage DEA and System GMM." Axioms 11, no. 9 (September 13, 2022): 467. http://dx.doi.org/10.3390/axioms11090467.
Повний текст джерелаАнотація:
This paper combines the green industrial strategy and green financial policies for the construction industry implemented in China in the context of carbon neutrality. A total of 67 listed companies in the construction industry from 2017 to 2020 were taken as the research sample, the green financing efficiency was measured, and its influencing factors were identified based on the three-stage DEA and systematic GMM method. The findings show that the green financing efficiency of listed companies in the construction industry is not high overall, although it is increasing. There are obvious differences in subsectors, among which, the efficiency of architectural design and service industries is relatively high. Overall, the financial environment, and the interaction between the government and the financial market, significantly and positively influence the green financing efficiency. In addition, the macroeconomic environment and the government–enterprise relationship has a complex impact on the green financing efficiency. The ownership concentration and having corporate executives with a financial background have a significant positive impact on the green financing efficiency, and the enterprise size, the debt maturity structure, and the R&D and innovation capability have a significant negative impact. The findings of this paper have implications for the improvement of the policy system that supports green development in the construction industry, and provide guidance for the strategic adjustment of the construction industry itself.
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Lijia, Li, Xie Guanglong, Lin Keyao, Hong Juhua, Ma Wanzhen, Wang Xuejie, and Zhao Huiru. "Investment Efficiency Assessment of Distribution Network for the High Proportion of Renewable Energy: A Hybrid Multiattribute Decision-Making Method." Mathematical Problems in Engineering 2022 (November 30, 2022): 1–16. http://dx.doi.org/10.1155/2022/2214235.
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To cope with the high proportion of renewable energy connected to the grid under the carbon peak and neutrality goal, the investment in distribution network construction will account for more than 50% of the power grid companies’ investment direction in distribution networks in China. According to the characteristics of distribution network investment under the high proportion of renewable energy, a new evaluation index system of distribution network investment efficiency is constructed from the three dimensions of power supply guarantee capacity, total carrying capacity and value creation capacity. Besides, it put forward the game theory combined weighting method based on fuzzy BWM (F-BWM) method and anti-entropy weight method (a-EWM) and the multi-attribute decision-making method of MARCOS based on Pearson coefficient instead of the covariance matrix and improved weighted Mahalanobis distance (I-M-MARCOS). Finally, eight typical distribution network projects in a province of China are selected for empirical analysis. The results show that the model has good applicability in the evaluation of distribution network investment efficiency, and expanding the scale of distribution network and flexibly adjusting resources are the key ways to improve the investment efficiency of distribution networks.
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Wu, Die, and Hafeezullah Memon. "Public Pressure, Environmental Policy Uncertainty, and Enterprises’ Environmental Information Disclosure." Sustainability 14, no. 12 (June 7, 2022): 6948. http://dx.doi.org/10.3390/su14126948.
Повний текст джерелаАнотація:
Under the Chinese strategy of “carbon peaking and carbon neutrality”, Enterprises’ Environmental Information Disclosure (EEID), as one of the important ways for enterprises to achieve low-carbon development, has gained increased attention from the government, media, investors, and other stakeholders. the EEID is not only an important tool for companies to communicate environmental performance to the outside world, but also an effective way for the government to monitor corporate pollution behavior. Its importance is self-evident. However, relevant research shows that 70% of Chinese listed companies had not implemented the EEID in 2020. Also, there are common problems in the disclosure content and the polarization of the disclosure level among the companies that do disclose. These problems weaken the objectivity and practicability of the EEID and have a negative impact on the government’s environmental supervision, the environmental protection demands of the public, and investors’ decision making. This paper takes listed companies in China’s A-share heavily polluting industries as the research sample to solve the optimization problem of the EEID. By adopting a fixed effects model (FEM), this paper empirically studies the impact of three public pressures on the EEID: government environmental regulation, media attention, and institutional investment preference. Based on China’s unique socialist market economic system, this paper innovatively uses environmental policy uncertainty as a moderator variable. This paper examines the limitations of theoretical research on public pressure and environmental information disclosure by studying the impact of local environmental leadership change on the relationship between public pressure and the EEID. The conclusions of this paper reveal the driving mechanism of how stakeholders such as government, media, and institutional investors influence the EEID. At the same time, it expands the application of public pressure theory in environmental information disclosure research by introducing the perspective of environmental policy uncertainty.
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Janik, Agnieszka, Adam Ryszko, and Marek Szafraniec. "Greenhouse Gases and Circular Economy Issues in Sustainability Reports from the Energy Sector in the European Union." Energies 13, no. 22 (November 17, 2020): 5993. http://dx.doi.org/10.3390/en13225993.
Повний текст джерелаАнотація:
The achievement of climate neutrality and eco-economic decoupling requires explicit measures to reduce greenhouse gases (GHG) emissions and to implement circular economy (CE) principles in practice. The energy sector is of particular importance in meeting these challenges because it exerts a substantial environmental impact. Therefore, it is extremely important to determine how essential GHG and CE issues are for companies operating in the energy sector. This can be reflected in corporate strategies, but it can also be disclosed to the public in sustainability reports. For this reason, this article presents a comprehensive analysis of sustainability reports based on the latest GRI Standards published by companies representing the energy sector in the European Union to determine the existence, quality, and specificity of reporting GHG and CE issues. The research results demonstrate that sustainability reports from the energy sector companies tend to focus more on GHG issues. They rarely point to actions related to CE, including actions enabling a reduction in GHG emissions, as those with high priority. In addition, declarations from the analyzed companies regarding intentions related to GHG and CE issues at the strategic level find a rather poor reflection in the description of specific actions in this area or in demonstrating appropriate indicators at the operational level. Considering the indicators included in the reports, the analyzed companies insufficiently describe the methods they use to gather, compile, and analyze information on the effectiveness of actions taken to address GHG and CE issues. As for the identification of potential determinants of the quality of reporting GHG and CE issues, the research results indicate that it is mostly influenced by external assurance and the report option. Sustainability reports submitted for external assurance and reports with the comprehensive option are significantly more developed than other types of reports. However, the clarity of reports with the core option is higher compared to the comprehensive group. In addition, it was indicated that the clarity of stand-alone reports is higher compared to other types of reports.
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Shanti, Yunita Kurnia, Susi Sih Kusumawardhany, and Sudarmadi Sudarmadi. "UNDERSTANDING ACCOUNTING IN SUPPORTING REPORTS QUALITY FINANCE AT PT. PASANGGRAHAN CITRA PERSADA." PUAN INDONESIA 4, no. 2 (January 18, 2023): 287–300. http://dx.doi.org/10.37296/jpi.v4i2.120.
Повний текст джерелаАнотація:
Financial statements are a form of accountability for the management of economic resources owned by an entity. Published financial reports must be prepared in accordance with applicable accounting standards so that these financial statements can be compared with the financial statements of the previous period or compared with the financial statements of a clear entity. Quality of financial reports - (financial statement) is the final result of the process of accounting activities or a summary of financial transactions. Financial statements are prepared to provide information about the position of assets, debts and capital that occur in the company's household as well as its profits and losses. The characteristics of financial reports in terms of quality are based on the Accounting Standards Guide (PSAK), namely: Understandability, Relevance, Materiality, Reliability, Honest presentation, Substance over form, Neutrality, Fair consideration and Completeness. Based on the problems mentioned above, we conducted community service at PT Pasanggrahan Citra Persada, which is an l‹loantral‹tor company engaged in structural work, architects and interiors, with an expert and skilled workforce. PT Pasanggrahan Citra Persada emphasizes sustainable company growth to become one of the best quality construction companies in Indonesia with competency development through human resource development, technology management and good corporate governance.
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Nie, Shuai, Guotian Cai, Yixuan Li, Yushu Chen, Ruxue Bai, Liping Gao, and Xiaoyu Chen. "To Adopt CCU Technology or Not? An Evolutionary Game between Local Governments and Coal-Fired Power Plants." Sustainability 14, no. 8 (April 15, 2022): 4768. http://dx.doi.org/10.3390/su14084768.
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Carbon dioxide capture and utilization (CCU) technology is a significant means by which China can achieve its ambitious carbon neutrality goal. It is necessary to explore the behavioral strategies of relevant companies in adopting CCU technology. In this paper, an evolutionary game model is established in order to analyze the interaction process and evolution direction of local governments and coal-fired power plants. We develop a replicator dynamic system and analyze the stability of the system under different conditions. Based on numerical simulation, we analyze the impact of key parameters on the strategies of stakeholders. The simulation results show that the unit prices of hydrogen and carbon dioxide derivatives have the most significant impact: when the unit price of hydrogen decreases to 15.9 RMB/kg or the unit price of carbon dioxide derivatives increases to 3.4 RMB/kg, the evolutionary stabilization strategy of the system changes and power plants shift to adopt CCU technology. The results of this paper suggest that local governments should provide relevant support policies and incentives for CCU technology deployment, as well as focusing on the synergistic development of CCU technology and renewable energy hydrogen production technology.
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Rose, Manfred, and Daniel Zöller. "Abzug von Eigenkapitalzinsen als Betriebsausgaben – ein steuersystematischer Beitrag zur Krisenabsicherung von Unternehmen." Perspektiven der Wirtschaftspolitik 13, no. 3 (August 2012): 214–38. http://dx.doi.org/10.1111/j.1468-2516.2012.00386.x.
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AbstractThe article deals with the development of a new model for taxing personal capital income and business profits incorporating elements of a (lifetime oriented) ACE system and of a traditional system of capital income taxation. This new approach adheres to decision neutrality at the enterprise level while taking into account both international competitiveness of company taxation and the requirement to meet the redistribution goal of the government. Neither a purely consumption based tax system nor the traditional tax system is capable to meet these requirements in a similar way. The distinctive core of the new system is that - according to the ideal approach of taxing lifetime income - notional interest on equity capital is deductible from the taxable profit of enterprises irrespective of their legal form. Interest income, dividends and capital gains received by individuals will be taxed according to a flat rate tax when they are withdrawn from their qualified bank accounts. Compared to the status quo, the introduction of the proposed tax system in Germany would make equity financing of investments more attractive. This could provide companies with the necessary cushion to survive financial or economic crises as they would be equipped with more equity capital.
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Wu, Xia, Danlu Bu, Jun Lian, and Yanping Bao. "Green Bond Issuance and Peer Firms’ Green Innovation." Sustainability 14, no. 24 (December 19, 2022): 17035. http://dx.doi.org/10.3390/su142417035.
Повний текст джерелаАнотація:
Based on the realistic background of the rapid development of China’s green bond market, this paper uses the data of China’s non-financial listed companies from 2010 to 2020 to examine the impact of green bond issuance on peer firms’ green innovation. The results show that the issuance of corporate green bonds can significantly promote the quantity and quality of peer firms’ green innovation, and this promotion effect is sustainable. The heterogeneity test shows that when the issuer of green bonds is an industry leader or the issuer is highly concerned by the media, the green innovation promotion effect of peer firms is more significant. Similarly, when the issuer and the peer firm are close competitors or in the same board network, the peer firm has a higher level of green innovation. It is further found that the green innovation behavior adopted by peer firms can significantly improve their environmental performance. The article indicates that the issuance of corporate green bonds can produce a good spillover effect of green innovation in the industry, which is conducive to China’s strategic goal of “carbon neutrality, carbon emission peak”.
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Auger, Clément, Benoit Hilloulin, Benjamin Boisserie, Maël Thomas, Quentin Guignard, and Emmanuel Rozière. "Open-Source Carbon Footprint Estimator: Development and University Declination." Sustainability 13, no. 8 (April 13, 2021): 4315. http://dx.doi.org/10.3390/su13084315.
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Anthropogenic greenhouse gas emissions need to be cut to limit climate change. Thus, universities, in the same way as citizens and companies, are starting to raise awareness about this issue and to take action to reduce their carbon footprint. Centrale Nantes, a French “Grande école”, initiated a low carbon transition with the calculation of the 2018 carbon footprint of the university. This report presents an individual carbon footprint estimator developed within the scope of the university, based on the new open-source French national simulator called “Nos Gestes Climat” proposed by ABC (Association Bilan Carbone (Association for the implementation of Carbon footprint assessment)) and ADEME (French Environment and Energy Management Agency). Development context and important features of the national version are described. Then, to meet university user’s expectations, feedback from a panel of testers has been collected in order to guide the declination development and promote good practices ensuring user engagement. The transparency of the data model, the accurate explanations, the variety of actions have been found to be key success factors for the development and the adoption of such a simulator. Results also suggested that users are keen to involve themselves in the university initiative to reach carbon neutrality.
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Lai, Zhibin. "Study on the Effect of Digital Transformation on Green Technology Innovation." BCP Business & Management 25 (August 30, 2022): 527–40. http://dx.doi.org/10.54691/bcpbm.v25i.1864.
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In the context of the growing digital economy and China's push to build a market-oriented green technology innovation system, it is crucial to study whether digital transformation can promote enterprise green technology innovation for China's economic transformation and high-quality development. This paper empirically examines the impact of digital transformation on corporate green technology innovation using data from A-share listed companies in China from 2007-2019 as a research sample. The study finds that digital transformation can significantly promote corporate green technology innovation and the findings still hold after a series of robustness tests. The mechanism analysis shows that digital transformation promotes green technology innovation by reducing information asymmetry and improving the quality of internal controls. Further analysis reveals that digital transformation promotes green substantive innovation more than green strategic innovation based on the quality of innovation. Moreover, digital transformation has a stronger incentive effect on high-tech enterprises to conduct green technology innovation. This paper reveals the microscopic mechanism of digital transformation to promote green technology innovation and expands the research on digital transformation and green technology innovation, which can provide useful reference for promoting green economic growth and achieving carbon peaking and carbon neutrality goals in China.
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Sanderson, Hans. "Who Is Responsible for Embodied CO2?" Climate 9, no. 3 (March 2, 2021): 41. http://dx.doi.org/10.3390/cli9030041.
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With the Paris Agreement, countries are obliged to report greenhouse gas (GHG) emission reductions, which will ensure that the global temperature increase is maintained well below 2 °C. The parties will report their nationally determined contributions (NDCs) in terms of plans and progress towards these targets during the postponed COP26 (Conference of the Parties under the UNFCCC) in Glasgow in November 2021. These commitments, however, do not take significant portions of the consumption-related emissions related to countries imports into account. Similarly, the majority of companies that report their emissions to CDP (Formerly Carbon Disclosure Project) also do not account for their embodied value-chain-related emissions. Municipalities, on the path towards carbon neutrality in accordance with the methods outlined by C40, also do not include imported and embodied CO2 in their total emission tallies. So, who is responsible for these emissions—the producer or the consumer? How can we ensure that the NDCs, municipalities’ and companies’ reduction targets share the responsibility of the emissions in the value chain, thus ensuring that targets and plans become sustainable, climate fair, and just in global value chains? Today the responsibility lays with the producer, which is not sustainable. We have the outline for the tools needed to quantify and transparently share the responsibility between producers and consumers at corporate, municipal and national levels based on an improved understanding of the attendant sources, causes, flows and risks of GHG emissions globally. Hybrid life cycle analysis/environmentally extended input–output (LCA/EEIO) models can for example be further developed. This will, in the end, enable everyday consumption to support a more sustainable, green and low carbon transition of our economy.
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Dong, Jun, Dongran Liu, Yaoyu Zhang, Yuanyuan Wang, and Xihao Dou. "A Novel LCOE Pricing Model for Renewable Energy with Power Purchase Agreement: A Case Study in China." Processes 9, no. 10 (October 6, 2021): 1780. http://dx.doi.org/10.3390/pr9101780.
Повний текст джерелаАнотація:
To reach Carbon Peak in 2030 and Carbon Neutrality in 2060, China is developing renewable energy at a fast pace. Renewable energy enterprises will participate in the power market in an all-round way as China gradually improves its electricity market. Signing the Power Purchase Agreement (PPA) helps renewable energy companies to avoid market risk and achieve sustainable development. Therefore, a novel PPA pricing model is proposed in our research. Based on the theory of the Levelized Cost of Energy (LCOE), our model considers system operating costs in China’s dual-track electric power sector, which is both government-guided and market-oriented. First of all, key influencing factors of the PPA agreement are analyzed in view of the developments of the renewable energy and electricity markets in China. Next, the design of pricing strategies for renewable energy power plants to cope with market challenges is presented through a photovoltaic project case study. The results show that when the operating costs of the system are considered and other conditions remain unchanged, the investment payback period of the new energy power station will change from 10.8 years to 13.6 years. Furthermore, correlation degree and sensitivity coefficient (SAF) were introduced to conduct correlation analysis and sensitivity analysis of key elements that affect the pricing of the PPA. Finally, it is concluded that the utilization hours of power generation have the most significant effect on the PPA price, while the system’s operating cost is the least sensitive factor. The study expands the application of LCOE, and provides a decision-making solution for the PPA pricing of renewable energy power enterprises. It is expected to help promote power transactions by renewable energy companies.
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Primožič, Lea, and Andreja Kutnar. "Sustainability Communication in Global Consumer Brands." Sustainability 14, no. 20 (October 20, 2022): 13586. http://dx.doi.org/10.3390/su142013586.
Повний текст джерелаАнотація:
In light of the alarming climate change situation, the focus of society on sustainability has been enhanced. The recent initiatives at national and international levels to significantly lower greenhouse gas emissions and to transition to carbon-neutrality have highlighted the urgency. For a more sustainably oriented society, an important shift is needed; hence, we need to invest in creating more knowledge about the importance of sustainability with different stakeholders, and appropriate marketing and communication strategies can make a big difference. Changes need to happen in all sectors of society. The wood furniture industry, textiles, and car industry all produce products that consumers need daily, namely, furniture, clothes, and vehicles. These industries also produce similar amounts of harmful emissions in their manufacturing processes, which considerably contribute to pollution. Our objective was to investigate and to understand how the chosen industries communicate about sustainability. The three-pillar paradigm of sustainability—economic, environmental, and social—was studied. We chose to compare these different industries as they are among those that contribute to greenhouse gas emissions, and they produce end-consumer products made from different materials. Furthermore, the representative companies are global brands with a strong brand name and presence. The wood furniture industry uses natural materials, while the textile and car industries are more limited in this regard, even if they use some natural materials, for example cotton. Communication about the sustainability of the selected companies in the mentioned sectors was analyzed by applying qualitative content analyses of existing online communication. The companies were selected based on previously defined criteria—the size of the company, geographical location, and brand value. An analysis of the online communication of these companies has demonstrated that the selected industries communicate mostly about environmental topics on their webpages, and less frequently on social and economic issues. The wood furniture industry, although utilizing renewable natural materials, communicates about sustainability similarly to the other two studied sectors. This gives rise to suggestions for improvements in this sector that could give them a leading role in the narrative on communication about environmental, social, and economic sustainability.
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Wan, Guochao, and Ahmad Yahya Dawod. "ESG Rating and Northbound Capital Shareholding Preferences: Evidence from China." Sustainability 14, no. 15 (July 26, 2022): 9152. http://dx.doi.org/10.3390/su14159152.
Повний текст джерелаАнотація:
In the context of achieving carbon peak and carbon neutrality goals and the opening of a capital market in China, an emerging country, the relationship between an ESG rating and northbound capital shareholding preferences (NCSP) is a topic worthy of discussion. In this research, we selected CSI 300-listed companies from 2015 to 2020 as the research object and examined the influence and mechanism of the ESG rating on the NCSP. Our findings showed that the ESG rating is significantly correlated with NCSP, that the ESG rating can dramatically enhance corporate accounting conservatism, and that accounting conservatism has a partial mediating effect between an ESG rating and the NCSP. Furthermore, we noticed that the positive effect of ESG ratings on NCSP among non-state (non-SOE) corporations is more pronounced. The most prominent of the three perspectives of ESG ratings was governance (G). We found that the ESG rating had a stronger impact on the NCSP during the post-COVID-19 period than in the pre-COVID-19 period. In this paper, based on the perspective of accounting conservatism, we enrich the study of ESG ratings in the capital market, provide empirical evidence for the theoretical study of NCSP, and offer a reference for the optimization of the ESG concept and its positioning in corporations. In future studies, expanding the sample range may lead to different interesting findings.
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Jibiki, Takaharu, Hayato Nishimura, Shintaro Sengoku, and Kota Kodama. "Regulations, Open Data and Healthcare Innovation: A Case of MSK-IMPACT and Its Implications for Better Cancer Care." Cancers 13, no. 14 (July 9, 2021): 3448. http://dx.doi.org/10.3390/cancers13143448.
Повний текст джерелаАнотація:
This study investigated a case of Memorial Sloan Kettering-Integrated Mutation Profiling of Actionable Cancer Targets (MSK-IMPACT), a tumor profiling test approved by the U.S. Food and Drug Administration (FDA) in 2017, to examine what factors would contribute to healthcare innovation. First, we set the following three parameters to observe cases: (i) the FDA regulatory reforms, (ii) early application of new technologies, such as next-generation sequencing (NGS), to both research and clinical settings, and (iii) accumulation of open data. Then, we performed a comparative analysis of MSK-IMPACT with FoundationOne CDx and Oncomine Dx Target Test, both of which were FDA-approved tumor profiling tests launched in 2017. As a result, we found that MSK-IMPACT secures neutrality as a non-profit organization, achieves the active incorporation of basic research results, and performs superiorly in clinical operations, such as patient enrollment. On the contrary, we confirmed that FoundationOne CDx was the most prominent case in terms of the number of new drugs and expanded indications approved in which the FDA’s expedited approval programs were considerably utilized. Consequently, to uncover the full potential of MSK-IMPACT, it is suggested that more intersectoral collaborative activities between various healthcare stakeholders, in particular, pharmaceutical companies, for driving clinical development must be carried out based on an organizational framework that facilitates collaboration.
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Wang, Xingshuai, Ehsan Elahi, and Zainab Khalid. "Do Green Finance Policies Foster Environmental, Social, and Governance Performance of Corporate?" International Journal of Environmental Research and Public Health 19, no. 22 (November 13, 2022): 14920. http://dx.doi.org/10.3390/ijerph192214920.
Повний текст джерелаАнотація:
The green finance policy is crucial for enterprises to participate in environmental governance actively. Taking the “Green Credit Guidelines” issued by China in 2012 as a quasi-natural experiment, this study investigated the impact of green finance policies on corporate environmental, social, and governance (ESG) performance by using a continuous Difference-in-Differences (DID) model based on the data of listed companies from 2006 to 2020. The conclusions are: (1) The green finance policy significantly improves corporate ESG, but the effects vary across enterprises. (2) The policy has encouraged enterprises to develop and adopt green products and technologies. Still, it has not had a positive effect on the treatment of enterprise pollutant emissions because the implementation of the policy makes enterprises pay more attention to front-end risk control than pollution treatment after production. (3) Research results have heterogeneity. The impact of green finance policies on enterprises at different levels of environmental regulation is different. Enterprises in areas with high intensity of environmental regulation are more vulnerable to green credit. The conclusion of this paper helps improve the green finance policy system, enhance the awareness and level of corporate ESG, and strengthen the collaborative governance of policies and enterprises on environmental issues in combination with the mandatory environmental regulations and incentive mechanisms to promote the green development of enterprises and realize the goal of carbon neutrality.
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Han, Xiao, and Jiayun Zhang. "Business Model Innovation Paths of Manufacturing Oriented towards Green Development in Digital Economy." International Journal of Environmental Research and Public Health 19, no. 24 (December 8, 2022): 16454. http://dx.doi.org/10.3390/ijerph192416454.
Повний текст джерелаАнотація:
China’s manufacturing industry has been confronted with the issue of extensive development with high input, high consumption, and high emissions for a long time, and its green development is the key to reaching carbon neutrality in China. Under the digital economy, business model innovation is the fundamental means of the green development of manufacturing enterprises. Four representative listed companies in China’s manufacturing were selected as typical cases for the case study. Through open, axial, and selective coding that is based on proceduralized grounded theory, this study profoundly explores business model innovation paths of the manufacturing industry oriented towards green development in the digital economy following the research logic of “green development orientation–business model innovation process–business model innovation result”. Moreover, this study further compares the differences among paths and discusses each path’s effectiveness and applicable conditions. Results show that: (1) Four green business model innovation paths are revealed based on the four green development orientations: efficiency-oriented path, value-oriented path, user-oriented path, and ecology-oriented path. (2) Different enterprises pursue distinct business model innovation paths. The scientific premise for enterprises to opt for the optimal innovation path is the matching of upgrading demands, existing conditions, and path characteristics. Ultimately, the following policy implications are offered: First, promote the green innovation of business models in the manufacturing industry. Second, consider enterprises’ heterogeneity and implement differentiated support policies. This study can serve as theoretical support and decision-making reference for business model innovation and green development in manufacturing enterprises.
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Choi, Nakhoon, and Heeyoul Kim. "DDS: Deepfake Detection System through Collective Intelligence and Deep-Learning Model in Blockchain Environment." Applied Sciences 13, no. 4 (February 7, 2023): 2122. http://dx.doi.org/10.3390/app13042122.
Повний текст джерелаАнотація:
With the spread of mobile devices and the improvement of the mobile service environment, the use of various Internet content providers (ICPs), including content services such as YouTube and video hosting services, has increased significantly. Video content shared in ICP is used for information delivery and issue checking based on accessibility. However, if the content registered and shared in ICP is manipulated through deepfakes and maliciously distributed to cause political attacks or social problems, it can cause a very large negative effect. This study aims to propose a deepfake detection system that detects manipulated video content distributed in video hosting services while ensuring the transparency and objectivity of the detection subject. The detection method of the proposed system is configured through a blockchain and is not dependent on a single ICP, establishing a cooperative system among multiple ICPs and achieving consensus for the common purpose of deepfake detection. In the proposed system, the deep-learning model for detecting deepfakes is independently driven by each ICP, and the results are ensembled through integrated voting. Furthermore, this study proposes a method to supplement the objectivity of integrated voting and the neutrality of the deep-learning model by ensembling collective intelligence-based voting through the participation of ICP users in the integrated voting process and ensuring high accuracy at the same time. Through the proposed system, the accuracy of the deep-learning model is supplemented by utilizing collective intelligence in the blockchain environment, and the creation of a consortium contract environment for common goals between companies with conflicting interests is illuminated.
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Aizhana, Maldynova, Davletova Maira, Ilyas Assel, and Butin Erkebulan. "Improving Marketing Approaches to the Energy Sector of Kazakhstan for Decarbonization." International Journal of Energy Economics and Policy 12, no. 3 (May 18, 2022): 410–17. http://dx.doi.org/10.32479/ijeep.12997.
Повний текст джерелаАнотація:
This article is devoted to the study of marketing approaches to decarbonization to the energy sector of Kazakhstan. Obviously, it is important for Kazakhstan, with its economy based on the export of raw materials, to boost the use of technologies and approaches for decarbonization already now. These include technologies for carbon capture and storage, energy conservation, as well as the transfer of electricity generation to renewable sources and the use of offset mechanisms. The authors substantiated the need for the formation of a marketing strategy at the enterprises of the energy market of Kazakhstan to promote the ideas of decarbonization, green economy and ecology. Most of The Group of Twenty countries have set ambitious climate change targets that must be translated into clear strategic actions to bring about the needed change. Achieving carbon neutrality requires collaboration across sectors. Implementing climate change action on the scale needed requires marketing approaches that incentivize action on climate change. Servitization is not just a service offering, but a fundamental organizational and cultural change in an enterprise. The purpose of the research is to form a marketing approach of servitization for decarbonization. The SPSS software was used to test the hypotheses put forward in the article. The results of the research can be used to develop and implement strategies for the servitization of a energy market. Companies need to carry out motivational transformations related to the need to introduce servitization.
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Kozłowska-Woszczycka, Aleksandra, and Katarzyna Pactwa. "Social License for Closure—A Participatory Approach to the Management of the Mine Closure Process." Sustainability 14, no. 11 (May 28, 2022): 6610. http://dx.doi.org/10.3390/su14116610.
Повний текст джерелаАнотація:
The European Union’s climate policy and the assumptions of the European Green Deal require Poland to take decisive transition efforts. The achievement of climate neutrality is a challenge due to the special role of coal in the Polish economy. Closing mines and abandoning coal is the greatest challenge for local communities in mining regions. This article presents the example of Wałbrzych, a Polish post-mining town, which has been experiencing the accumulation of negative consequences of inadequately planned liquidation since the 1990s. The current activities of mining companies in the face of abandoning coal were also analyzed. The gaps identified in the literature indicate the need to define a new method of managing the liquidation processes, based on the consideration of key risks resulting from decommissioning, to minimize the social costs in the first place. In this regard, it is helpful to diagnose the social concerns of the stakeholders. The social aspects of mine closures remain a challenge and finding effective ways to deal with them has become crucial for the industry. This prompted us to propose an approach based on community involvement in the decommissioning processes and the introduction of the social license for closure (SLC). By engaging the community, the SLC gives it a voice, allowing it to accommodate the individual needs of mining regions and ensure a successful and just transition. This article recognizes the key stakeholders and their fears related to the liquidation of mining. The organizational framework for stakeholder approval of the SLC is presented. The analysis was based on the example of Poland, a country facing the challenge of closing hard coal mines. Conclusions formulated on the basis of the case study complement the existing research in the field of social licensing and involving stakeholders in the mine closure planning process in accordance with the idea of corporate social responsibility.