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It has been clearly demonstrated that it would be feasible to consider recycling paper in an academic institution. This can be achieved through combining specific waste paper baskets, a pulping machine and power supplied by a renewable energy source, with an already established local paper making company. The paper making company would be able to gain a subsidy from the government which pays them to actually recycle paper, to counteract the cost of the pulped paper which is 30% more expensive than raw wood pulp. The academic institution would save money on waste disposal and decrease its carbon footprint by 600% with savings of up to around 5e6 tons of CO2 per year, instead of the 1e2 tones carbon offset for just recycling the paper normally. This entire process could be adapted for recycling the vast quantities of waste paper produced by students, an initiative which often fails due to the high cost of disposal. This could be achieved through urged use of the same paper disposal methods already in use, with the paper being collected and pulped once a week directly from the student paper waste bins. This research aims to study and limit the quantities of paper consumed in academic institutions in Iraq, by identifying the steps of recycling, and the extent of its environmental and economic impact, on the one hand, and on the other hand, the extent to which the Iraqi university community accepts this idea, and then study these quantities and evaluate them economically and find out the possibility of establishing a paper recycling plant based on these quantities. As well as the current research deals with the accumulation of paper waste caused by the performance of exams. In the third semester of the research, the amount of paper waste at Thi Qar University was calculated as a model for conducting a detailed research study of all departments and colleges of the University. the amount of paper waste was (11,055 tons/year), as well as calculating the cost of paper processing for the University amounted to (126252271 Iraqi dinars) and at the end of the third semester, the amount of paper waste in Iraqi academic institutions for the academic year 2022e2023, approximately (367,60976 tons/year). The cost of preparing exam books in Iraqi academic institutions for the academic year 2022e2023 amounted to approximately (4202150971 Iraqi dinars). The devices used in the practical aspect and each device and its purpose in the paper waste recycling process were explained. In addition, in the fourth chapter of the research, waste recycling was carried out in a practical way, and the results were satisfactory. We proposed a project to establish a paper and cardboard waste recycling plant in Nasiriyah, detailing its technical processes and stages in a mature way, the costs of establishing such projects in detail, as well as the annual profit of the project. At the conclusion of the research, some important recommendations were attached that help the paper waste recycling process and its success. [ABSTRACT FROM AUTHOR]

Paper mill sludge (PMS) is featured with a high content of cellulose and hemicellulose, and using its characteristics to make paperboard can achieve a high-value utilization of PMS, which has attracted growing interest. In this study, currently prevalent landfill, incineration technologies (generating heat and electricity by incineration), and three paperboard technologies (medium density fiberboard, pulp board, and corrugated paper) were evaluated and compared via life cycle assessment (LCA) and life cycle costing (LCC) methods. LCA results show that the PMS-to-pulp board outperforms others with an energy conservation and emission reduction (ECER) value of − 2.86 × 10−8, while the landfill exhibits the highest overall environmental impact with an ECER value of 4.80 × 10−9. LCC results reveal that the PMS-to-pulp board delivers the highest economic profit with $257.357, while the landfill is the lowest with $ − 35.63. The PMS paperboard technologies are more economically friendly than the incineration technologies due to additional electricity/steam consumption during the PMS pre-drying process in incineration. In addition, different scenarios were set up to explore national GHG emission reduction potential by increasing paperboard technologies application rate and reducing the proportion of landfill and incineration. The scenario analysis suggests that replacing 90% of landfill and incineration ratio with PMS paperboard technologies could tremendously improve the overall emission reduction performance with − 9.08 × 1010 kg CO2 eq. This result indicates that the PMS treatment technology transformation has a significant favorable impact on the achievement of the "carbon neutrality" target. [ABSTRACT FROM AUTHOR]

China has been the world's largest producer and consumer of paper products. In the context of the "carbon peaking and carbon neutrality goals", China's papermaking industry which is traditionally a high energy-consuming and high-emissions industry, desperately needs a nationally appropriate low-carbon development path. From the consumption-side perspective, this paper calculates the CO2 emissions of China's papermaking industry from 2000 to 2019 by using carbon emission nuclear algorithm, grain-straw ratio, first-order attenuation method, and STIRFDT decomposition model, etc., to further explore the core stages and basic patterns affecting the industry's carbon peaking. The results show that the total CO2 emissions of China's papermaking industry showed an upward trend from 2000–2013, stable from 2013–2017, and a steady but slight decline from 2017–2019. Meanwhile, the total CO2 emissions of the full life cycle of paper products in China have decreased to a certain extent in the raw material acquisition, pulp, and paper making and shipping stages, with only the waste paper disposal stage showing a particular upward trend. We find that from 2000 to 2019, China's CO2 emissions in the pulping and papermaking stage of paper products accounted for 68% of the total emissions in the whole life cycle, of which 59% was caused by coal consumption. Moreover, the scenario prediction shows that improving the energy structure and increasing the waste paper recovery rate can reduce the CO2 emissions of the industry, and it is more significant when both work. Based on this and the four core stages of CO2 emissions of the papermaking industry we proposed ways to promote CO2 emissions peaking of China's paper products. [ABSTRACT FROM AUTHOR]

The paper industry is a high-carbon emission and energy-intensive industry. From the perspective of low-carbon trade and carbon neutrality, its energy conservation and emission reduction are worthy of attention. This study used the input-output model to calculate the embodied carbon emissions of China’s paper industry’s export trade to the United States from 2006 to 2020 and used the logarithmic mean division index (LMDI) method to analyze influencing factors of the change of embodied carbon emissions. The study found that the embodied carbon emissions of China’s paper industry’s export trade to the United States generally shows a stable downward trend after reaching the peak with the increase of export trade scale; scale effect is the main factor that causes the embodied carbon emissions, while technological progress, policy support, and environmental regulations are important driving forces to promote carbon emission reduction. The research results of this paper not only can test and guide China’s paper industry trade policies and industrial policies, but they can also provide decision-making reference for China and the United States to promote the carbon emission reduction of the paper industry. [ABSTRACT FROM AUTHOR]

The pulp and paper sector is undertaking several initiatives to decrease the carbon footprint of its industrial activities. To do so, any emission must be offset by introducing efficient carbon fixation strategies such as reforestation and the development of biobased products and processes. The production of drop-in fuels may play an important role in this scenario. Drop-in fuels provide a good way to add value to otherwise underutilized process streams and wastes, reducing greenhouse gas emissions, minimizing other environmental impacts, and improving process sustainability. [ABSTRACT FROM AUTHOR]

Waste paper disposed in landfills notably contributes to greenhouse gas (GHG) emissions and impedes more sustainable, circular alternatives, such as recycling. In Hong Kong, this unsustainable approach is currently dominant as 68% of waste paper products are treated in landfills in 2020. To contextualize the impact of local waste paper management and explore mitigation potentials of circular alternatives, this paper develops a quantitative assessment framework around GHG emissions development trajectories. Combining guidelines of the Intergovernmental Panel on Climate Change (IPCC), national GHG inventories, and local parameters from life cycle analysis, five GHG emissions projections were simulated along the Shared Socioeconomic Pathways (SSPs) until 2060. Most recent baselines indicate that Hong Kong's current waste paper treatment generated 638,360 tons CO 2 -eq in 2020, comprising 1,821,040 tons CO 2 -eq from landfill and 671,320 tons CO 2 -eq from recycling, and −1,854,000 tons CO 2 -eq from primary material replacement. Proceeding along a Business-as-Usual scenario under SSP5, GHG emissions will dramatically increase to a net 1,072,270 tons CO 2 -eq by 2060, whereas a recycling-intensive scenario will lead to a net saving of −4,323,190 tons CO 2 -eq. To complement the quantitative evidence on the benefits of waste paper recycling, field research was conducted to explore the feasibility of circular policy innovation from the perspective of recycling stakeholders. These empirical qualitative and quantitative findings from stakeholders' business routines and material transactions provide crucial indications for policy and institutional innovation: Essentially, for Hong Kong to improve waste paper recycling capacities and facilitate a circular economy (CE), local stakeholders require support via fiscal policy measures (financial subsidies or tax reductions) and infrastructure improvements (delivery access and material storage). In sum, this study employs a novel analytical framework combining original qualitative and quantitative evidence to provide policy innovation towards circular, GHG emission-saving waste paper management. [Display omitted] • A new framework assessing greenhouse gas emissions from waste paper treatment. • Exploring long-term carbon neutrality pathways for managing waste paper. • Using empirical evidence from recycling stakeholders for circular policy innovation. [ABSTRACT FROM AUTHOR]

This special issue of the International Journal of Production Research, focuses on the 'Carbon Neutrality' and 'SCM'. Nine articles have been selected for this special issue, and they cover various aspects to understand the manifestation of 'Carbon Neutrality' in supply chains, and to further illuminate how to achieve 'Carbon Neutrality' with supply chain innovation. This editorial provides a brief overview of the research domain, then introduces each article in the context of the state-of-the-art and highlights the contributions of selected papers to the field. Finally, the research perspectives are discussed. [ABSTRACT FROM AUTHOR]

The economic feasibility of retrofitting an amine based post-combustion CO 2 capture process to an existing Kraft pulp mill and an existing integrated pulp and board mill has been assessed. This study builds on the technical assessment of the energy performance of the mills when retrofitting a post-combustion CO 2 capture process by Onarheim et al. (2017). Between 75 to 100% of the CO 2 emissions from the pulp and paper industry originate from the combustion of biomass. If the raw material is sourced sustainably, these emissions are categorized as carbon neutral. Applying sustainably managed biomass in the pulp and paper processes and capturing the resulting CO 2 for permanent storage enables the industry to go carbon negative. In this study, the economic impact of retrofitting CO 2 capture from the flue gases of the recovery boiler, the multi-fuel boiler and the lime kiln were assessed. The levelized cost of pulp and the cost of CO 2 avoided were evaluated based on six different scenarios varying the CO 2 tax, incentives for renewable electricity production, with and without recognizing biogenic CO 2 emissions as neutral (exempting CO 2 emissions from tax or not), and rewarding captured and permanently stored CO 2 with negative emissions credit. Results show that the pulp and paper industry has a potential for realizing feasible implementation of large-scale industrial Bio-CCS. For cases where 60–90% of total site CO 2 emissions are captured, the cost of avoided CO 2 amounts to 52–66 €/t for the Kraft pulp mill and 71–89 €/t for the integrated pulp and board mill. The cost of avoided CO 2 , and thus the realization of Bio-CCS in the pulp and paper industry, is strongly dependent on prevailing policy frameworks such as the EU ETS. In order to reach a levelized cost of pulp similar to the reference mill without CO 2 capture, a negative CO 2 emission credit of 60–70 €/t CO 2 for the Kraft pulp mill and 70–80 €/t CO 2 for the integrated pulp and board mill will be required. As long as biogenic CO 2 emissions that are captured and permanently stored are not recognized as negative and rewarded accordingly there is no economic incentive for the owners of pulp and paper mills to implement CCS. The only way to get the pulp and paper industry to implement and deploy Bio-CCS will need the support of the decision-makers in promoting the right policy framework and regulations to encourage the investment such as strong incentives for negative emissions which are bankable during the long term operation of the mills. [ABSTRACT FROM AUTHOR]

A text generation based multidisciplinary problem identification method is proposed, which does not rely on a large amount of data annotation. The proposed method first identifies the research objective types and disciplinary labels of papers using a text classification technique; second, it generates abstractive titles for each paper based on abstract and research objective types using a generative pre-trained language model; third, it extracts problem phrases from generated titles according to regular expression rules; fourth, it creates problem relation networks and identifies the same problems by exploiting a weighted community detection algorithm; finally, it identifies multidisciplinary problems based on the disciplinary labels of papers. Experiments in the "Carbon Peaking and Carbon Neutrality" field show that the proposed method can effectively identify multidisciplinary research problems. The disciplinary distribution of the identified problems is consistent with our understanding of multidisciplinary collaboration in the field. It is necessary to use the proposed method in other multidisciplinary fields to validate its effectiveness. Multidisciplinary problem identification helps to gather multidisciplinary forces to solve complex real-world problems for the governments, fund valuable multidisciplinary problems for research management authorities, and borrow ideas from other disciplines for researchers. This approach proposes a novel multidisciplinary problem identification method based on text generation, which identifies multidisciplinary problems based on generative abstractive titles of papers without data annotation required by standard sequence labeling techniques. [ABSTRACT FROM AUTHOR]

Paper products are carbon-intensive and having a huge potential for carbon reduction due to their biomass-oriented characteristics. A uniform standard for total carbon footprint (CF) accounting is vital. However, the existing standards have not yet been unified. Inconsistencies between standards cause difficulties in their use and significantly weaken the credibility and comparability of the carbon footprint of a product (CFP). This work rethought the three most widely used standards (Publicly Available Specification 2050 (PAS2050), Product Life Cycle Accounting and Reporting Standard (GHG Protocol), and Product Life Cycle Accounting and Reporting Standard (ISO14067)) from the life-cycle perspective, and established a more appropriate and comprehensive CF accounting standard for paper products (CFASPP). Sanitary pads were selected as a case study to illustrate the discrepancies between PAS 2050, the GHG Protocol, ISO 14067, and CFASPP, for which the annual production CF results were 1424.60, 1481.08, 1453.57, and 1427.04 tons of carbon dioxide equivalent (CO 2 e) respectively. The main reasons for the different CF results were the cut-off criteria and the inclusion or exclusion of carbon storage, delayed emissions, and energy recovery. Each element increased or decreased 22.57 (carbon storage), 29.96 (cut-off criteria), 10.4 (delayed emissions), and 27.52 (incineration with energy recovery) tons of CO 2 e in the results. With increasing demand, these discrepancies will become increasingly significant and may lead to corporations shouldering more or less carbon emission responsibilities by selecting different standards, which will challenge the fairness of product carbon neutrality management. CFASPP covers all paper product life-cycle stages and places greater emphasis on the aspects of carbon storage, delayed emissions, and energy recovery in incineration, which cannot be ignored for the CF accounting of paper products and other biomass-oriented products. This study aims to provide a more applicable and comprehensive guide for corporations to evaluate the CF of paper products, and to provide a reference for the construction of a carbon-neutral evaluation system. [ABSTRACT FROM AUTHOR]

The EU has set the ambitious target of raising the share of EU energy consumption produced from renewable resources to 32% by 2030, with a target of climate neutrality by 2050. The aim of this paper is to assess the role of biomass usage in the context of these targets. The paper identifies the progress made between 2013 and 2022 by focusing on a selection of EU countries. The largest bioenergy increments of 130, 77, and 60 PJ were reported for Poland, Sweden, and the Netherlands. This study evaluates the crucial role of co-generation and heat in EU regions, with biomass usage between 55 and 80% of the combined heat and power (CHP) energy in Nordic countries. The future perspectives for bioenergy based on EU policies, biomass resources, and technical issues were addressed. The EU possesses around 9% of the global biomass supply, ensuring a certain level of biomass resource dependence. Thus, the biomass usage demand in energy production, non-energy sectors, and transport is expected to rise, leading to increments of 13–76% on biomass imports. It appears that bioenergy development is mostly limited by economic issues and uneven support for bioenergy in different EU countries as well as environmental issues. The study shows a promising and sustainable potential of bioenergy in the EU as a renewable energy source while minimizing negative impacts on the environment and the economy. By 2050, liquid biofuels are likely to be increasingly used in the transport sector. Non-energy sector usage of biomass is still in an early stage of development, except for the pulp and paper industry, and significant use of biomass in non-energy sectors seems unlikely in the near future. [ABSTRACT FROM AUTHOR]

Improving carbon emission efficiency is crucial for achieving carbon peak and carbon neutrality. This paper analyzes the carbon emission efficiency of Chinese cities using panel data from 275 prefecture-level cities between 2006 and 2020. The super-efficiency SBM (undesirable slacks-based measurement) model of undesired output, combined with kernel density estimation and exploratory data analysis, is employed. This study finds, firstly, from 2006 to 2020, the average efficiency of carbon emissions in Chinese cities declined from 0.53 to 0.48, indicating a downward trend. Secondly, from a temporal perspective, the level of dispersion in urban carbon emission efficiency has become increasingly distinct over time, coupled with a decrease in polarization. Thirdly, in terms of spatial analysis, urban carbon emission efficiency in China shows a positive correlation in a global context. In terms of local spatial correlation, it primarily exhibits high-high and low-low clusters, with a few instances of low–high and high-low clusters. Finally, based on the research findings, this paper proposes suggestions to improve urban carbon emission efficiency. [ABSTRACT FROM AUTHOR]

Nowadays, the goal of carbon peaking and carbon neutrality has become a global consensus, and electrochemical CO2 reduction to provide high-value power fuel is one of the major technical approaches attracting significant research interests and application prospects. However, the inevitable hydrogen evolution reaction in water-based electrolyte systems crowds out the reactive sites of active metals, causing a low CO2 conversion efficiency. In this work, Zn nanosheets were prepared via electrodeposition on the surface of carbon paper and then modified with polytetrafluoroethylene (PTFE) to tune the wetting angle of the electrolyte. A CO faradaic efficiency of 90.2% was achieved for Zn NS-8% PTFE (contact angle: 136.8°) at the electrolytic voltage of −1.0 V vs. RHE along with an overall current density of −7.9 mA cm−2. Experimental results and molecular dynamics simulation revealed that PTFE weakened the aggregation of H2O molecules and was more beneficial for capturing and adsorbing CO2 molecules near the electrode surface. The active sites of hydrogen production were transformed into the reaction center for electrocatalytic CO2 reduction due to the hydrophobicity of the electrode, and the accumulation of the local CO2 concentration accelerated the kinetic activity for electrochemical conversion (CO2 to CO). This strategy of tuning the local environment offers an alternative approach for effective electrode manufacturing in liquid electrolytes. [ABSTRACT FROM AUTHOR]

This paper tries to explain the economic significance of “pursuing green development and promoting harmony between humanity and nature” in the Report to the 20th National Congress of the Communist Party of China (CPC) from the following eight aspects. First, it explains how to respect, adapt to, and protect nature through the confirmation of ownership, valuation classification and incentive. Second, it analyzes why China should work actively toward the goals of peaking carbon emissions and achieving carbon neutrality from the new security concept, new challenges, new situations, and new tasks brought by the urgency and severity of climate change risks. Third, it expounds on the difficulty and complexity of addressing climate change from multiple aspects, such as the ratchet effect, Giddens’s paradox, prisoner’s dilemma, lock-in effect, asset stranding, intergenerational equity, and the Wandering Earth scenario. Fourth, it recognizes the importance of stability, overall planning, and coordination based on the overall planned and coordinated triangle of high-quality development, carbon neutrality, and energy security. Fifth, it emphasizes the importance of green and low-carbon technological innovation by means of the IPAS equation. Sixth, it explains the essence of carbon neutrality as the industrial transition based on the energy transition, which is an economic logic. Seventh, taking the carbon market as an example, it explains the economic principle that the market mechanism plays an important role. Eighth, it explains how finance empowers the goals of peaking carbon emissions and achieving carbon neutrality as well as high-quality development. Finally, this paper is of guiding significance for economics, finance, international trade, and policy research, and in the meantime, provides new research tasks. [ABSTRACT FROM AUTHOR]

• Interactions between cellulose, hemicellulose and lignin during paper waste degradation were observed. • A consecutive reaction mechanism was developed for paper waste degradation at temperature range of 200 °C to 400 °C. • The model was validated by NMR and FTIR spectroscopy results. Paper waste generation has been rising in the past decades, with a large amount being landfilled. These paper wastes can be great energy sources after thermal treatment since they are considered carbon neutral. These wastes contain mainly cellulose, hemicellulose, lignin, and some minerals. The thermal decomposition of cellulose, hemicellulose, and lignin have been extensively studied, however, the knowledge of thermal degradation of paper wastes at lower temperatures, which are more practical for industrial applications are still lacking. In this study, paper wastes have been characterized and thermogravimetric analyses were performed from 200°C to 400°C and the char produced were analyzed by nuclear magnetic resonance (NMR) spectroscopy and Fourier-transform infrared (FTIR) spectroscopy. Two kinetic approaches were taken while developing the kinetic model of paper waste thermal degradation: (i) reconstructing the TGA results of paper waste thermal degradation by an additive law of the degradation of cellulose, hemicellulose and lignin; (ii) considering paper waste as one material and develop a multi-step consecutive reaction mechanism that focuses on solid products at different temperatures. It was observed that there are potential interactions between cellulose, hemicellulose and lignin during paper waste degradation. Therefore, the second approach was concluded to be more plausible, and one set of kinetic parameters were determined according to the experimental results at different temperatures. These results provided insights into the degradation kinetic mechanism and solid product distribution of the paper waste. It was found that the first reaction was due to dehydration of cellulose and the 6th and 7th reaction can be attributed to the thermal degradation of lignin. The NMR and FTIR results also validated that the cellulose started degrading at lower temperatures, and lignin degradation became more pronounced at higher temperatures. [ABSTRACT FROM AUTHOR]

The pulp and paper industry, which provides cellulose pulp and paper, bio-based energy and chemicals, is one of the largest energy consumers, greenhouse gases (GHG) and pollutant emitters among manufacturing industries. Although the environmental impact of the pulp and paper industry has been extensively studied, life cycle assessment (LCA) results have not yet reached a consensus. By means of a systematic review and meta-analysis, this article contributes to the quantification and harmonization of the life cycle environmental impacts of pulp making and paper making systems. Based on the screening of 45 cases of paper making and 18 cases of pulp making, we found that 1 t of paper results in about 950 kg carbon dioxide (CO 2 ) equivalent (CO 2 -eq) GHG emissions on average. However, there are distinct differences between countries and pulp and paper categories. The dominant factor influencing GHG emissions is energy use. In paper making, the pulp making process is responsible for 62% of energy use, 45% of GHG emissions, 48% of acidification potential, and 49% of eutrophication potential. The kg CO 2 -eq emissions of three different types of pulp were as follows: Kraft, 508 kg CO 2 -eq/t; chemi-mechanical, 513 kg CO 2 -eq/t; and recycled pulp, 408 kg CO 2 -eq/t. Excluding emissions from electricity and steam production, the convergence of carbon emissions is observed within the same categories of pulp. Straw-based pulp caused far more environmental impact than any other type because of the intensive inputs in agricultural activities as well as in the pulp making process. This research highlighted the inconsistencies in functional units, system boundaries, and methodologies and carbon neutrality assumptions in different LCA studies of pulp and paper making. Future studies should focus on the environmental impact of straw-based pulp making, system boundary unification, and calculation of biogenic carbon emissions. [ABSTRACT FROM AUTHOR]

We design a facile strategy to manufacture a high-performance composite of polyvinyl chloride (PVC) made from brown paper and PVC film. Brown paper with little fiber damage is prepared using bamboo pulping via a moderate method, and a high content of lignin enhances the lipophilicity of the fibers. The "layer-network" porous paper provides "green" framework support. When hot and cold pressing of the stacks of paper sheets and PVC films is performed, PVC resin fills the pores of the framework support, and then, strong mechanical interlocking structures are established, similar to the vastly distributed microscale "mortise riveting". Then, a dense and lightweight paper/PVC composite is produced. The composite exhibits strong mechanical properties in terms of tensile strength (132.65 MPa), flexural strength (183.45 MPa), flexural modulus (10.44 GPa), and internal bonding strength (2.6 MPa), with good thermal stability and flame resistance. The strength is 5- to 10-fold that of commercial artificial boards, substantially surpassing that of bamboo, PVC, and other PVC composite resin profiles. Additionally, PVC replaces adhesives that contain or release formaldehyde, and a high percentage (>60 wt%) of green cellulose fibers is used. The simple technology directly uses existing manufacturing methods of papermaking, film stretching, and press laminating systems. Therefore, the high-performance paper/PVC composite is environmentally sustainable and more cost-effective than PVC composites prepared with other fillers. The new materials have great potential prospects for the development of high-strength materials and the implementation of carbon neutrality in prefabricated houses, furniture, vehicles, ships, containers, and color steel plates. [Display omitted] [ABSTRACT FROM AUTHOR]

Greenhouse gases from industrial activities have become a global problem. Emissions management is being developed to raise awareness of the importance of controlling pollution in general and atmospheric emissions in particular. In 2017, the deficit of the rights of issuance in the industrial sectors increased up to 8.3% (verified emissions in 2017 versus allocation in 2017). This trend will increase more at the end of Phase III due to a progressive reduction in allocation. Phase IV will be much more restrictive in allocating emission rights than Phase III. The extra cost of this deficit reinforces the need for industry in general to reduce CO2 and for the paper industry to reduce GHG emissions and generate credits. Old factories are typically identified as sources of pollution in addition to being inefficient compared to new factories. This article discusses the possibilities offered by maintenance actions, whose integration into a process can successfully reduce the environmental impact of industrial plants, particularly by reducing the CO2 equivalent emissions (CO2-eq units henceforth CO2) they produce. This case study analyzes the integration of maintenance rules that enable significant thermal energy savings and consequently CO2 emissions reduction associated with papermaking. Managing Key Performance Indicators (KPIs), such as the amount of cold water added to the boiler circuit and the conditions of the air blown into the dryer section hood, can be used as indicators of CO2 emissions generated. The control of the water and temperature reduces these emissions. A defined measure—in this case, t CO2/t Paper—indicates an achievement of a 21% reduction in emissions over the past 8 years. [ABSTRACT FROM AUTHOR]

China, being the world's largest exporter, has now certain environmental commitments such as to achieve carbon neutrality before 2060. These commitments of China has raised a reasonable concern regarding the expected reduction in the production and export of pollution intensive goods in the future. Besides China, the most efficient countries in the region to produce these goods are most of the member countries from ASEAN. The current study therefore aims to analyze if in the future, China reduces the production and export of these goods, whether the selected ASEAN countries can be the next choice for the export of pollution intensive goods. Based on the data availability for the period 1990–2019, this study considers five selected ASEAN countries (ASEAN-5). The results are based on the Auto Regressive Distributive Lag (ARDL) bound testing approach to cointegration and Error Correction Modeling (ECM). The aggregate analysis of five pollution intensive goods (pulp and paper (341), industrial chemicals (351), non-metallic minerals products (369), iron and steel (371) and non-ferrous metals (372)) suggests that Foreign direct investment (FDI) inflow can significantly increase the export of pollution intensive goods only in case of Indonesia, Malaysia and Thailand. However, there is no significant effect of FDI on the export of pollution intensive goods in case of Philippines and Singapore. The disaggregate analyses of the five pollution intensive goods suggest that in each of the ASEAN-5 countries, FDI inflow can significantly increase the export of pollution intensive goods in some of these industries rather than in all of them. In nutshell, it is concluded that ASEAN-5 countries can be a potential choice for the export of pollution intensive goods in some of the pollution intensive industries but not in all of them. [ABSTRACT FROM AUTHOR]

An increase in the demand for the next generation of "Internet‐of‐Things" (IoT) has motivated efforts to develop flexible and affordable smart electronic systems, in line with sustainable development and carbon neutrality. Cellulose holds the potential to fulfil such demands as a low‐cost green material due to its abundant and renewable nature and tunable properties. Here, a cellulose‐based ionic conductive substrate compatible with printing techniques that combines the mechanical robustness, thermal resistance and surface smoothness of cellulose nanofibrils nanopaper with the high capacitance of a regenerated cellulose hydrogel electrolyte, is reported. Fully screen‐printed electrolyte‐gated transistors and universal logic gates are demonstrated using the engineered ionic conductive nanopaper and zinc oxide nanoplates as the semiconductor layer. The devices exhibit low‐voltage operation (<3 V), and remarkable mechanical endurance under outward folding due to the combination of the robustness of the nanopaper and the compliance of the semiconductor layer provided by the ZnO nanoplates. The printed devices and the ion‐conductive nanopaper can be efficiently recycled to fabricate new devices, which is compatible with the circular economy concept. [ABSTRACT FROM AUTHOR]

Carbon offsets were designed to be a universal good for a global market, tradable with any form of carbon emission anywhere in the world. This paper shows that emission rights, designed as perfect commodities, do not pass their envisioned markets all too easily. After multiple market failures, producers and traders needed to add something to their offsets that define their value by exceeding the mere storage of carbon in trees or soil: a story. In voluntary markets, stories create a close relation between the good, its context of origin as well as the customer's context. By doing so, they juggle carbon offset through complex entanglements of value creation, modes of exchange, measurement practices and market demand. Carbon credits do not only take on a very singular nature but carry many characteristics of gifts at the same time. This paper thus aims to follow carbon offsets in and between their economic forms: commodities, singularities and gifts. This will be done by closely looking at the role of stories and how formatting processes, as well as the formation of goods are created and reflected in them at the same time. [ABSTRACT FROM AUTHOR]

China has always tried to maintain multilateralism and advocated working together to deal with global climate change through multilateral mechanisms. Although China’s announcement to peak its carbon emissions by 2030 comes as no surprise, its commitment to carbon neutrality does. As the period between its carbon peaking and carbon neutrality is far shorter than that in the developed countries, China’s economic and energy structures need to be adjusted toward the low-carbon and carbon-free end with unprecedented efforts. To that end, China should define the responsibilities of local authorities and industrial entities to promote the orderly accomplishment of carbon peaking in all regions and industries. To supply the huge investments needed to achieve the goals of carbon peaking and carbon neutrality, China has an urgent need to accelerate the development of green finance and a national carbon emissions trading market, guide the rational allocation of resources, and channel resources to eco-friendly projects for green and low-carbon development. At the same time, China and the international community should strengthen dialogue and coordination, promote international cooperation on the way to carbon neutrality, formulate widely acceptable policy guidelines as soon as possible, and avoid unilateral measures that may cause conflicts. [ABSTRACT FROM AUTHOR]

This paper investigates the low-carbon product manufacturer's different decision behavior in the offline traditional retail channel and online e-commerce channel when the carbon trading market has been established. The low-carbon product manufacturer is both in the carbon trading market and product market. In the former market, the manufacturer can gain profits by selling its emission quota. In the latter market, the manufacturer has two sales channel options, the traditional offline retailer and the online e-commerce platform. These two channels make two supply chains, the manufacturer-led offline one and the e-commerce platform-led online one. This paper combines the carbon trading market with the product market, formulates different Stackelberg game models, compares the manufacturer's decision under two channels and the impact of channels on the carbon emission, does sensitivity analysis, and verifies the conclusions with numerical examples. Our findings are (1) the establishment of the carbon market will help the manufacturer reduce its carbon emission, especially for those sensitive to the carbon price and those with too much emissions; (2) whether the manufacturer turns to the online channel depends on the consumers' sensitivity to the sales service, and consumers' attention will guide the way to the online mode; (3) which mode is conducive to carbon emission reduction relies on the product type: the e-commerce platform does well for daily necessities of mass production while the traditional channel is better for experience goods. [ABSTRACT FROM AUTHOR]

Neoliberal capitalism has extended the use of markets to address climate and energy issues. Carbon trading characteristically exemplifies the neoliberalization of climate policy. This paper discusses the workings of the European Union's Emissions Trading System (EU ETS) in the European Union (EU) with a focus on its application in crisis-ridden Greece. Beyond environmental effectiveness and distributional effects, the paper explores the interactions of the EU ETS with crisis, austerity programs, energy poverty, and uneven development. Despite adjustments and changes, the EU ETS continues to indicate limited environmental effectiveness and unjust distributional effects. Moreover, by forging a centralized neoliberal transition to a low-carbon economy without consideration of the issues faced by unevenly developed and crisis-stricken EU members such as Greece, the EU ETS leads to additional disturbances and problems for the Greek economy as a whole, its pauperized working people, and its energy and climate options to reduce emissions on its own potential, needs, and priorities. [ABSTRACT FROM AUTHOR]

In order to address the planning problem of integrated energy system (IES) under the goal of "dual-carbon", this paper proposes a multi-objective planning method for IES with carbon trading mechanism based on CVaR (Conditional Value at Risk). Firstly, this paper establishes the IES energy supply equipment model and the improved stepped carbon trading model. Moreover, this paper proposes the IES multi-objective two-layer planning model based on the consideration of carbon trading cost. The upper layer of the planning model takes the optimization of economy and environmental as the goal to realize the rational planning of the integrated energy system. The lower layer model takes the minimum operating cost as the goal to optimize the system operating conditions and verify the rationality of the planning results. Then, the uncertainty model based on mean-CVaR is established for the uncertainty of carbon trading price and new energy output in the planning process. Finally, this paper sets up cases and solves the model using non-dominated sorting genetic algorithm-II (NSGA-II) and solver, which shows that the proposed method can realize the IES low-carbon planning while guaranteeing the economy. [ABSTRACT FROM AUTHOR]

Strategies for changing the conductivity of Li 2 CO 3 is introduced into the fabrication of Li-CO 2 battery. Benefitting from the favorable hierarchical architecture constructed (CPM-MnO 2), facile charge transfer occurs between catalytic surface and Li 2 CO 3 by –OH⋯O hydrogen bonds improves the metallicity of Li 2 CO 3 , facilitating the formation/decomposition of Li 2 CO 3 and bestowing an ultra-long-term stability of 1087 cycles (4348 h). Taking into account its simplicity, scalable character and outstanding performance, this hierarchical composite electrode paves an effective trajectory for the future development of highly efficient cathodes for durable metal-CO 2 batteries. [Display omitted] • Excellent hierarchical structure of MXene and MnO 2 on carbon paper was fabricated. • Enriched charge transfer occurred on MXene and the MnO 2 by OH⋯O hydrogen bonding. • The prepared batteries showed an ultra-long cycle lifetime and low overpotential. • The optimized electronic structure can improve the metallicity of Li 2 CO 3. • The accelerated decomposition of discharge products promoted CRR and CER kinetics. Lithium-CO 2 batteries are recognized as an essential strategy for efficient carbon sequestration and energy storage to achieve carbon neutrality. Their cycle-ability and polarization voltage, however, are hindered by high decomposition voltage (≈4.3–4.5 V) of insulating Li 2 CO 3. Herein, we report a significant advance toward the rational design of self-supporting and ultra-long cycle lifetime cathode for Li-CO 2 batteries, dependence on a favorable hierarchical architecture and rich charge transfer constructed by homogeneously distributed MnO 2 nanoplates rooted in the MXene surface supported by carbon paper. Detailedly, it exhibits impressive ultra-long-term stability of 1087 cycles (4348 h) with a low polarization gap (≈ 0.47 V) at a high current of 200 μA cm−2, which is outperformed by all the liquid electrolyte-based Li-CO2 batteries reported previously. Electronic structure analysis reveals that facile charge transfer occurs between catalytic surface and Li 2 CO 3 , springing from the –OH functional group (in MXene) to MnO 2 by –OH⋯O hydrogen bonds, which acts as charge transfer channels, improving the metallicity of Li 2 CO 3 and facilitating its decomposition and extending battery cyclability. This work paves an effective trajectory for the future development of highly efficient cathodes for durable metal-CO 2 batteries. [ABSTRACT FROM AUTHOR]

The paper by Kiss and Szalay ([12]) titled I Sensitivity of buildings' carbon footprint to electricity decarbonization: a life cycle-based multi-objective optimization approach i examines how changes in electricity mix impacts GHG emissions. The Intergovernmental Panel on Climate Change (IPCC) emphasizes the need to immediately tackle climate change by significantly reducing greenhouse gas (GHG) emissions and capping global warming at 1.5 °C above pre-industrial levels (IPCC, [8]). The study found that total GHG emissions from maize production were on average 429 ± 27 kg CO2-eq/ton grain, with the highest emissions occurring during the dry season. This SI further contributes to raising awareness to the topic of measuring GHG emissions, decarbonization measures as well as climate neutrality. [Extracted from the article]

Cities are the core carriers and key positions to achieve the dual carbon goals. It is of great significance to explore whether promoting urbanization can improve carbon emission performance, which is of great significance to comprehensively promote the goal of carbon neutrality. Based on the panel data from 2006 to 2021, this paper analyzes the spatial autocorrelation of carbon emission performance per unit space and the impact mechanism of urbanization process on it. The fixed-effect model was further used to identify the influencing factors of spatial carbon emission performance. The results show that: 1) China's carbon emission performance per unit space is declining year by year. 2) There is a strong positive spatial correlation and stable path dependence on the performance of carbon emissions per unit space in each region. 3) To a certain extent, increasing the level of urbanization will reduce the carbon emission performance per unit space. 4) The urbanization process has a spatial spillover effect on the carbon emission performance per unit space of surrounding provinces, and the spatial spillover effect of industrial structure and energy consumption structure is more obvious than that of economic level, population density and urbanization rate. Based on the conclusions, this paper puts forward specific policy suggestions to reduce the carbon emission performance per unit space to help the low-carbon development of cities. [ABSTRACT FROM AUTHOR]

Facing the double constraints of the "double carbon" target and high-quality economic development, carbon trading policy is an important tool for realizing the emission reduction commitment; based on the perspective of microenterprises, the specific mechanism and spatial effect of carbon trading policy still need to be evaluated. Taking China's carbon emissions trading pilot as a quasi-natural experiment, this paper empirically investigates the impact of carbon trading policy on the carbon emission intensity of pilot enterprises and its mechanism of action, and its impact on the carbon emission intensity of neighboring enterprises, based on the multi-temporal double-difference model, moderating effect model, and spatial Durbin model with the A-sharelisted enterprises in the period of 2009-2019 as the samples. It is found that: 1) Carbon trading policy will reduce the carbon emission intensity of enterprises to different degrees, and there are significant differences under different ownership types, degrees of marketization and the level of digitization. 2) Under the influence of environmental uncertainty, ESG disclosure will weaken the effectiveness of carbon emission reduction in the pre-pilot stage of the policy; with the gradual improvement of the carbon trading policy and ESG disclosure mechanism, ESG ratings will positively regulate the inhibitory effect of the carbon trading policy on the carbon emission intensity of enterprises through multiple paths. 3) Carbon trading policy effectively reduces multiple negative spillovers through the demonstration effect and competition effect of neighboring enterprises, driving the carbon emission reduction behavior of non-pilot enterprise. The research in this paper enriches the research paradigm of carbon emission intensity influencing factors, provides reference suggestions for the government to improve its policies, and better contributes to the realization of the "dual-carbon" vision in China as soon as possible. [ABSTRACT FROM AUTHOR]

The power sector is one of the major CO2-emitting industries in China. It is also the first key emissions control industry included in China's national carbon trading market established in 2021. Therefore, based on the data of 30 provinces and cities in China from 2015 to 2022, this study analyzes the impact of the national carbon market policy on the carbon emissions of the power industry based on the generalized Difference-in-Difference (DID) model. Based on the method of text analysis, this paper constructs the carbon market policy intensity index of each region and incorporates it into the DID model. Empirical analysis finds that the national carbon market policy can significantly inhibit the carbon emissions of the power industry. However, the heterogeneity analysis of 30 provinces and cities shows that the national carbon market policy has a significant impact on the regions that already have a carbon pilot, but not on the non-pilot regions. Therefore, this paper demonstrates the effectiveness of the national carbon market policy in the power industry emissions control, and also exposes the heterogeneity between regions, providing an important empirical basis for the inclusion of other energy-intensive industries. [ABSTRACT FROM AUTHOR]

Particularly within recent years, the rising number of city actors worldwide declaring climate emergencies and pledging commitments to carbon neutrality has sparked a spatial turn in broader sustainable transition thinking, noting the importance of the local level for governing sustainable transitions. Using a Geographical Political Economy approach, this paper critically engages with path creation theory and sustainable transitions literature to explore the potential of urban net-zero carbon transitions in a multi-scalar governance framework. The main argument is that municipal ownership across sectors has a fundamental role in sustainable transitions at the city level. This paper makes a distinct conceptual contribution to sustainable transitions literature by drawing on path creation theory to illustrate how municipal ownership is a central tenet of path creation by bringing together local actors and enabling political capacity and agency to control and strategize integrated sustainable urban pathways. Using the transport and energy sectors in Nottingham in the UK, it applies the Path Creation Framework in an urban setting to illustrate that municipal ownership stimulates a positive path creation through three main arguments. First, municipal ownership enables a positive embeddedness and historical legacy in the provision of sustainable urban energy and transport services; second, it facilitates the establishment of skills and expertise that positively reinforces urban political capacity for the pursuit of urban sustainability; and third, it stimulates the creation of innovative urban projects for sustainable and equitable pathways. [ABSTRACT FROM AUTHOR]

This paper studies the optimal vehicle fleet planning and collaboration problem for a fuel vehicle (FV) transport service provider, a commercial electric vehicle (CEV) transport service provider, and a carbon emission treatment agency under carbon neutrality. The FV transport service provider pays a fixed fee or a portion of its sales revenue to a carbon emission treatment agency in exchange for technology to reduce its carbon emissions, and it can adopt three strategies (i.e., no emission reduction, purchasing technology for emission reduction, and entrusting a carbon emission treatment agency). We derive each party's optimal fleet size, price, and profit in the three scenarios. Our results suggest that carbon emission reduction strategies may improve the market performance of the FV transport service provider. Then, we find no certain strategy is always preferable to another: the optimal cooperation strategy between the transport service provider and carbon emission treatment agency depends on the fixed technology fee, ratio of revenue sharing, government penalty, the transport service market potential, and consumer green preference, as well as the cost per CEV. This paper gives the transport service provider and carbon emission treatment agency a full picture of whether, when, and how to collaborate in green commerce. [ABSTRACT FROM AUTHOR]

To advance carbon neutrality policies, many countries are increasingly integrating Renewable Energy Sources (RESs) into their energy mix. However, for harnessing natural energy in power generation, RESs present challenges in output control, potentially leading to power imbalances. Such imbalances, when coupled with an excessive reliance on unpredictable RES, may necessitate the curtailment of grid-integrated renewable generation, halting production despite available capacity. This paper proposes strategies to mitigate the economic and operational efficiency impacts of increased RESs on the power grid. It focuses on the optimal operation of Battery Energy Storage Systems (BESSs) and Power to Gas (P2G) technology, which flexibly converts surplus electricity into hydrogen. By employing Mixed Integer Linear Programming (MILP) for optimization and Stochastic Programming (SP) for the management of the uncertainty of renewable energy output, this paper evaluates the anticipated benefits of BESS and P2G applications. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to answer three questions: (1) Which countries invest more capital in green firms? (2) What kind of industries do venture capitals (VCs) invest in? (3) Do VCs invest more capital in green firms? Design/methodology/approach: First, the authors provide summary statistics of the key variables for green and non-green firms. Then the authors use figures to plot the growth of green firms over time. Next, the authors use descriptive data to study VC-invested firms for the top 10 countries and industries for all firms, green firms and non-green firms. Finally, the authors compare the VC investors' characteristics and investment behavior between green and non-green firms. Findings: This study documents that venture-backed investments in clean technologies have increased dramatically in the number of deals and in the total amount of dollar volume over time. This paper provides evidence that VC firms invest more in green firms in each deal than in non-green firms. The United States and European countries play an important role in funding clean technologies across countries, and this study's results suggest that VC investors play a considerable role in shaping the development of green finance. Originality/value: This paper makes the first attempt to investigate the role of VCs in clean technologies to support carbon neutrality, providing initial evidence on venture capitalists' investment efforts towards carbon neutrality. The paper also has practical implications for start-up firms that raise capital and venture capitalists who finance green start-ups. [ABSTRACT FROM AUTHOR]

Industrial parks, characterized by the clustering of multiple factories and interconnected energy sources, require optimized operational strategies for their Integrated Energy Systems (IES). These strategies not only aim to conserve energy for industrial users but also relieve the burden on the power supply, reducing carbon emissions. In this context, this paper introduces an optimization strategy tailored to clustered factories, considering the incorporation of carbon trading and supply chain integration throughout the entire production process of each factory. First, a workshop model is established for each factory, accompanied by an energy consumption model that accounts for the strict sequencing of the production process and supply chain integration. Furthermore, energy unit models are devised for the IES and then a low-carbon and economically optimized scheduling model is outlined for the IES within the industrial park, aiming to minimize the total operational cost, including the cost of carbon trading. Finally, case studies are conducted within a paper-making industrial park located in the Zhejiang Province. Various scenarios are compared and analyzed. The numerical results underscore the model's economic and low-carbon merits, and it offers technical support for energy conservation and emission reduction in paper-making fields. [ABSTRACT FROM AUTHOR]

Many nations across the globe have incorporated carbon neutrality into their national agendas to see a more sustainable world. The basic sustainable journey is to find the equilibrium between the people, the environment and the economy. By conceptualizing inclusive carbon-neutral electrification, countries may achieve their aspiration at both the macro and micro levels. Macro national energy transition policies emphasized centralized technological shifts for grid systems and in many cases neglected rural communities. Some argued that Borneo's disparity in socioeconomic status was due to a lack of electrification. Hence, this paper explored the decentralized community-based electrification potential through a micro hydropower initiative. Such technologies encourage watershed management and are closely related to the Tagal communities' heritage. The paper explored the complex problem with the multihelix approach to examine each actor's aspirations and concerns. Actors underwent a series of interviews based on five key aspects of sustainable rural electrification. By integrating multicriteria analysis (MCA), the qualitative research data were analyzed to find gaps for implementation. The findings supported the introduction of a new actor to best foster inclusive watershed management through micro hydropower electrification in Sabah, Malaysia. [ABSTRACT FROM AUTHOR]

This is the sixth special issue on Design and Manufacturing for Environmental Sustainability. As the first special issue on this topic was issued in 2009, the topic has thirteen years of history in this journal. Environmental sustainability was recognized as important for manufacturing even at that time. This is why the special issue was started in this journal. The seriousness of this topic has been increasing not only in Europe but also in Japan and other countries. One critical trend as of late has been the way that the attitude of companies regarding this issue, including their positions on carbon neutrality, circular economy, and biodiversity, has come to determine the value of the company in the eyes of, for example, environment, society, and governance (ESG) finance. Nowadays, we cannot say sustainability or business; we should pursue businesses that contribute to sustainability. This sixth special issue includes eighteen well-written papers, with one more paper to follow. This series of special issues has focused on topics related to ecodesign, recycling, remanufacturing, low-energy and low-emission manufacturing, and circular economy. The papers in this special issue are also deeply related to these topics. As a result of the thirteen-year history of the special issue, we have been able to learn some viewpoints specific to the series in this journal. This has led this special issue to consist of four subcategories, although they are not explicitly represented in the table of contents. The first subcategory consists of seven papers, from the first paper by K. Halada et al. to the seventh paper by A. Yoshimura et al. These papers are related to design, including evaluation, business, remanufacturing, and materials. Among others, the important viewpoint common to these papers is the "flow" of product lifecycles and materials. The second category starts with the eighth paper by C. Ye et al. and ends with the eleventh paper by Y. Yamashita et al. These papers deal with manufacturing issues in the context of the environmental sustainability. For example, the eighth paper deals with the crushing of a photovoltaic panel, and the nineth paper by T. Cheng et al. deals with detecting lithium-ion battery fires, which are a serious problem for recycling plants. The application of additive manufacturing to remanufacturing discussed in the tenth paper by N. Sato et al. is also an important topic in the field of sustainable manufacturing. The third subcategory consists of three papers, from the twelfth paper by J.-C. Tu et al. to the fourteenth by A. Y. T. Panuju et al. These are related to consumer behavior. The fourth subcategory, from the fifteenth paper by M. Kojima to the last paper by S. Tajima, deals with issues related to developing countries and locality. These two topics of consumer behavior and developing countries are indispensable to the discussion of environmental sustainability, yet they are rarely discussed in engineering journals. The editor believes that no other journal deals with these four subcategories in a special issue. Most of the papers, revised and extended in response to the editor's invitations, were originally presented at EcoDesign 2021: the 12th International Symposium on Environmentally Conscious Design and Inverse Manufacturing, which was held online. The editor sincerely thanks the authors and reviewers for their devoted work in making this special issue possible. We hope that these articles will encourage further research into design and manufacturing for environmental sustainability. [ABSTRACT FROM AUTHOR]

Against the backdrop of the carbon neutrality strategy, the key issue remains how green finance can boost enterprise green innovation and social transformation. The paper introduces the policy of Pilot Zones for Green Finance Reform and Innovations ("the PZGFRI Policy") announced in 2017 as a quasi-natural experiment and probes into whether green finance has a significant impact on enterprise green innovation as well as its mechanism based on the green patent data of China's A-share listed companies in the Shanghai Stock Exchange and the Shenzhen Stock Exchange from 2012 to 2019. The paper reaches the conclusion that the PZGFRI Policy has significantly promoted the green innovation of enterprises. In terms of heterogeneity of enterprise characteristics, it generates greater impacts on non-polluting firms, large-scale enterprises, and state-owned companies. For the heterogeneity of the financial environment, the PZGFRI Policy provides more benefits for those in regions with less competitive banks. As for the mechanism, green finance advances enterprise green innovation by increasing the proportion of long-term loans of enterprises and improving their debt structure. However, evidence related to financing cost channels has not yet been found. Continued improvement of the green financial system is preferred. Further, green finance should be encouraged to play an important role in the green transformation of society, the realization of carbon neutrality goals, and long-term ecological conservation. [ABSTRACT FROM AUTHOR]

Under the goal of "achieving carbon peak by 2030 and carbon neutrality by 2060", how to select the type of fresh air system has become a key area of energy conservation. The method of outdoor design PM2.5 concentration is one of the important factors affecting the selection of fresh air filtration system. This paper first analyzed the PM2.5 concentration values of 31 cities in China from 2017 to 2020 based on mathematical induction, and next gave the recommended coefficient K under six urban economic regions methods in combination with the actual situation. Finally, the selection of air filters in five typical cities was taken as an example, the differences in recommended coefficient K and selection of outdoor design PM2.5 concentration under different recommended methods were compared and analyzed. The results showed that the recommended coefficient K under the six economic regions could meet the required K value needs of the region. The recommended coefficient K by the six economic regions methods based on per capita GDP is the best. Under that conditions, the recommended coefficient K of the five typical cities under strict and normal conditions differs from the average K values of the six methods by 0.06 and 0.04. This paper will provide a new method for the correct selection of outdoor design PM2.5 concentration in fresh air systems to achieve the dual carbon energy-saving goal. [ABSTRACT FROM AUTHOR]

Corporate carbon emissions accounting has become a research focus for researchers and government departments. Based on corporate production processes, this study proposes and establishes a comprehensive system for corporate carbon emissions. Taking Stora Enso (Guangxi) Company as an example, this paper provides a thorough analysis of the production and operational status of paper-making companies. The production process is divided into five stages: material preparation, pulping, pulp board production, papermaking, and alkali recycling. Based on these production processes, it proposes and constructs a corporate carbon emissions accounting system from an accounting perspective, which specifically includes accounting objectives, information quality characteristics, accounting recognition, accounting measurement, accounting treatments, and information disclosure. The findings show that the carbon emissions accounting system targeted at production processes can clearly awaken corporate carbon emissions responsibilities, further improve the corporate accounting system, and provide effective technical support for the government to implement environmental regulations and formulate carbon reduction policies. [ABSTRACT FROM AUTHOR]

Green and low carbon reflect the high-quality development, while income distribution is an indicator of the balance of development. Is there a lack of fairness in the process of green and low carbon transition of enterprises? Using data from A-share listed companies from 2009 to 2016, this paper constructs a DID identification framework for controlling the endogeneity problem using the 2013 carbon trading policy pilot as a quasi-natural experiment to empirically test the impact of corporate low-carbon transformation on corporate labor income share in the context of carbon trading policy. The findings indicate that carbon trading policy decreases the labor income share of firms. In addition, we demonstrate that the low-carbon transition promotes labor productivity, suggesting that the Porter's hypothesis is confirmed in China, but the increase in labor wages is not in tandem with productivity growth, resulting in reduced labor income share. Heterogeneity analysis shows that the impact of carbon trading policy on labor income share is mainly pronounced in larger firms, high technology firms and persistent incumbent firms. Collectively, these results are expected to accurately improve our understanding on the impact of low-carbon transformation of enterprises on income distribution and provide reference for the government to formulate industrial policies and distribution mechanisms under low-carbon economy. [ABSTRACT FROM AUTHOR]