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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]

Carbon neutrality is the only way for green low-carbon development. Technological progress is an important starting point for improving energy efficiency. Through scientific and technological innovation, improving energy efficiency is a practical way to achieve the goal of carbon neutralization. Due to the limitation of data and index selection, there is no qualitative analysis of carbon neutrality in this paper. Compared with previous studies, the paper has the following contributions: Firstly, the energy efficiency score of China's provincial level is measured with the DEA method and it is found that the average energy efficiency score of the eastern region is the highest, followed by the western region, and finally the central region. The results also show that the energy efficiency is not in accordance with the economic growth. The regions with higher energy efficiency scores are not always economically developed because of huge energy consumption supporting the economic development. Secondly, the Tobit method is used to study the impact of the reverse technology spillover effect of OFDI on China's energy efficiency. The results show that the spillover effect has a significant positive effect on the improvement of China's energy efficiency, and has a positive impact on the eastern and western regions, but has no significant impact on the western region. Finally, we put forward some policy recommendations to increase energy efficiency to approach carbon neutrality and thus promote green economic development. This paper enriches the content of energy economy, the research method is innovative, and the conclusion is more scientific. [ABSTRACT FROM AUTHOR]

Considering China's goal of achieving peak carbon emissions in 2030 and carbon neutrality in 2060, this paper analyzes carbon emissions, carbon emission intensity, the decoupling of carbon emissions and economic development, and associated influencing factors using data from Ordos City from 2009 to 2020. The methods employed are the IPCC carbon emission calculation method, Tapio decoupling model, and logarithmic average Dickens index decomposition. The results show the following: (1) During the study period, Ordos City carbon emissions showed an increasing trend, and the total carbon emissions increased from 5.634 billion tons in 2009 to 204.734 million tons in 2020, with an average annual growth rate of 13.77%. (2) The decoupling elasticity of Ordos City from 2009 to 2016 was 1.26, which is the expansion negative decoupling state. From 2016 to 2020, the decoupling elasticity was -3.2657, showing a strong negative decoupling state. (3) The increase in population and per capita GDP in Ordos are the main factors contributing to the increase of carbon emissions, and the main negative growth driver is the increase in energy intensity. [ABSTRACT FROM AUTHOR]

Ports play an important role in transportation networks, but the ecological efficiency of many ports cannot reach an effective level. To improve the ecological efficiency of ports, we need to analyze the current ecological efficiency of ports and propose policy recommendations based on the results. In this paper, we first employed the super-efficiency SBM model to calculate the ecological efficiency of the four major ports in the Yangtze River Delta port group from 2011 to 2021. The results showed that the average comprehensive ecological efficiency of the four major ports was 0.647, which did not reach the effective level. The overall ecological efficiency curve was U-shaped. Then we used the Tobit model to analyze the key factors affecting the port's ecological efficiency. We found that the economic development of port cities could promote the improvement of port ecological efficiency. The application level of emerging technologies also had a positive impact, but the impact was weak. However, expanding the scale of the port would reduce its ecological efficiency. At last, we provided some policy recommendations. [ABSTRACT FROM AUTHOR]

Can China's carbon trading policy promote regional green total factor productivity? What are the specific influencing processes and mechanisms between the two? In this paper, we construct an indicator framework for China's green total factor productivity from the perspective of green development, which comprehensively considers various inputs and outputs. This paper uses a more scientific Super-EBM model considering the mixed distance to accurately measure the regional green total factor productivity in China. The static and dynamic effects and multiple mediating effects of carbon trading policy on green total factor productivity were studied by using DID model combined with stepwise regression method. The robustness of the results was tested by parallel trend test and placebo test. The mediating effects of total energy consumption, energy consumption structure, technological innovation and the moderating effects of financial development level and intellectual property protection degree are studied. The results show that carbon trading policy significantly improves China's regional green total factor productivity. The effect of carbon trading policy on green total factor productivity in pilot areas increased to decreased; Total energy consumption and energy consumption structure have a partial intermediary effect on the relationship between carbon emission trading policy and regional green total factor productivity in China, while technological innovation has a masking effect. Regional financial development level and intellectual property protection intensity play a moderating role in the relationship between carbon emission trading policy and regional total factor productivity. Based on the above conclusions, some suggestions are put forward for the improvement of China's carbon trading policy system. [ABSTRACT FROM AUTHOR]

In China, rapid development has lead to serious environmental pollution. Excessive carbon dioxide emissions have not only caused significant damages to the environment, but also harmed people's health. Subject to carbon peaking and carbon neutrality goals, cities need to conserve energy and reduce emissions while maintaining steady economic growth, an effective measure for which is to improve carbon efficiency. Carbon efficiency is affected by environmental regulation. As a kind of environmental regulation featuring public participation, environmental information disclosure has become an important measure affecting carbon efficiency. In this paper, we estimated carbon efficiency of Chinese cities with super-efficiency DEA model, analyzed the spatial and temporal heterogeneity of carbon efficiency. Unlike previous literature, we further investigated the impact of environmental information disclosure on carbon efficiency using difference-in-differences model, tested split samples by geographical location and city size to examine the impacts of environmental information disclosure on carbon efficiency in different regions and cities of different sizes, and validated that environmental information disclosure affects carbon efficiency through technological improvements and clean industry substitution. On this basis, we proposed policy measures to improve carbon efficiency, including transforming government functions, offering inter-regional carbon compensation, and establishing a diversified carbon emissions reduction system. [ABSTRACT FROM AUTHOR]

Environmental information disclosure is important in implementing enterprise's environmental responsibility, which helps to achieve the carbon peaking and carbon neutrality goal. This paper examines the effect of entrepreneur heterogeneity on environmental information disclosure based on a large sample of Chinese listed companies in new energy industry over the 2008-2020 period. We found that entrepreneur heterogeneity can significantly affect environmental information disclosure. Moreover, environmental management practice can also promote corporate environmental information disclosure and it works as the mediator between entrepreneur heterogeneity and environmental information disclosure. Further, through multi-cluster analysis, we found that environmental information disclosure varies among firms with different characteristics. Our results highlight the importance of environmental disclosure in corporate strategic decisions and deliver multidimensional implications. [ABSTRACT FROM AUTHOR]

Under the Chinese government's carbon neutral target, digital transformation enabling low-carbon technology innovation has become an innovative starting point to promote the new development concept. We use data from a sample of 270 manufacturing companies in 30 provinces and cities in China, this paper constructs an analysis framework of low-carbon technology innovation in manufacturing driven by digital transformation with knowledge reconstruction as the intermediary variable and knowledge sharing as the regulating variable, and empirically explores the impact of digital transformation on lowcarbon technology innovation. It is found that the digital transformation of the manufacturing industry has a significant positive impact on low-carbon technology innovation, and is an important power source to promote low-carbon technology innovation. Knowledge reconstruction plays a part of intermediary role between digital transformation and low-carbon technology innovation, and plays a key role as a bridge. Knowledge sharing plays a positive role in digital transformation, knowledge reconstruction and low-carbon technology innovation. The research clarified the differences and suitability in the process of low-carbon technology innovation in the digitally enabled manufacturing industry and answered the question of how to effectively use knowledge management to realize digitalization and help the industrial low-carbon innovation and upgrading in the digital economy era, which has important reference significance for guiding the green and high-quality development of the industry. [ABSTRACT FROM AUTHOR]

To realize the great goal of attaining peak carbon in 2030 and carbon neutrality in 2060, agricultural carbon mitigation must be an essential activity in China. Policy-oriented agricultural insurance is accepted as an effective income guarantee and risk transfer tool, which can not only disperse the risk of agricultural operation but also guide green agricultural production. In this study, based on panel data from 2012 to 2018 in China, a multistage dynamic DID model is constructed to systematically explore the effect of policy-oriented agricultural insurance on green agricultural development, primarily to clarify the specific mechanism of the effect. The results show that agricultural carbon emission is increasing year by year and the implementation of policy-oriented agricultural insurance has a significant positive impact on reducing agricultural carbon emissions. We further find that the promotion effect of agricultural insurance on carbon emission reduction increases with the expansion of agricultural technicians and the decrease of agricultural chemical utilization. In terms of spatial heterogeneity, the impact of the policy-oriented agricultural insurance on reducing agricultural carbon emissions is stronger in central and western regions than in eastern regions. At the same time, this paper provides operational suggestions for low-carbon agricultural development and the formulation of relevant macroeconomic agricultural policies. Our findings support the positive effect of policy-oriented agricultural insurance and provide significant policy implications for agricultural carbon emission reduction and control actions in China and other countries. [ABSTRACT FROM AUTHOR]

Making environmental regulation (ER) in line with local development reality is the key to promoting regional coordinated development. Current research mainly concentrates on the overall effect of ER or the policy effect of some specific regulations. In reality, the ERs are not always one-size-fits-all, and the evaluation of the biased ER's effect is mostly overlooked. This paper takes the biased energy-saving policy (BESP) of 13th Five Year Plan as an example and identifies the impact of the BESP on enterprises' total factor productivity (TFP) based on a Difference-in-Difference model. Our results suggest that the BESP has significant promotion on the enterprises' TFP. When considering the heterogeneity of enterprise and industrial characteristics, it can be found that large-scale, state-owned enterprises as well as enterprises with capital-intensive show more significant promotion effect from the BESP. Moreover, enterprises in high-energy consumption and low-tech industries also reveal more significant policy effect. Further, the results of the mechanism analysis indicate that the BESP promotes the enterprises' TFP mainly through enhancing technical-focused investment preference and narrowing technical gap within the industry. Our research fills the gap in the study of biased ER, which provides a new orientation for realizing the carbon neutrality goal. [ABSTRACT FROM AUTHOR]

In the context of green development, cooperation between government and enterprises in emission reduction is an effective way to improve the efficiency of enterprise emission reduction. In carbon trading policies, this paper assumes that the consumer demand influenced by product green level and enterprise goodwill, considering the continuous production in a multiple cycle under the condition of dynamic change characteristics, constructs the government and enterprise cooperation to reduce emissions of three kinds of differential game model, to explore the effective way of government and enterprise cooperation. The results show that cost-sharing contracts can achieve Pareto improvement of revenue for the government, enterprise under a certain condition; the revenue of the government, enterprises, and systems are optimal under collaborative cooperation. Finally, we prove the validity of the conclusion through an example analysis, and the sensitivity of related parameters is analyzed. [ABSTRACT FROM AUTHOR]

To effectively solve the environmental pollution caused by greenhouse gases, countries around the world have successively set up carbon emission trading markets in recent years. At present, China's carbon trading market is only in its infancy, making various mechanisms and policies insufficient. As the core issue of carbon trading market, the fluctuations of carbon trading price are related to the investment decisions of market participants, the formulation of enterprise production and operation plans, and the realization of global emission reduction targets. Therefore, it is of great practical significance to study the influencing factors of carbon price fluctuations and to predict future carbon prices. In this paper, we take the carbon trading week data of the Beijing carbon trading market in China from May to September 2020 as the research object. Firstly, the gray correlation technique is employed to measure the rationality of the selected factors affecting carbon price fluctuations. Secondly, through the principal component analysis method to analyze the various influencing factors, it is found that energy prices and macroeconomic development are the main factors affecting carbon prices, and weather conditions will also cause carbon price fluctuations. Then, four different models are proposed to predict carbon trading prices, and the forecast results are evaluated through the performance evaluation index system. The results show that the GA-ELM model has the best prognosis effect. Finally, according to the analysis results, it provides a useful theoretical reference for carbon market decision makers and participants. [ABSTRACT FROM AUTHOR]

Efficiency Power Plant (EPP) is a package of power demand side projects with zero emission, zero pollution and other advantages. In the process of implementing EPP, enterprises not only save electricity, but also reduce carbon emissions, while meanwhile increase the cost of R&D and equipment. Therefore, it is very necessary to study relationships between carbon quota and EPP implementation decision. In this paper, we build the profit functions of three different types of enterprises implementing EPP and analyze the relationship of main parameters, such as the probability of implement EPP, electricity saving, income, cost and carbon quota, and refine 11 relative results. At last we use 'Maple' software to verify the validity of the results, and carry out an empirical analysis of a case in China to prove the practicability of the relationship analysis results. The conclusion shows that under the carbon quota trading environment, enterprises should tend to implement EPP, and increase investment in R&D and acquisition of EPP, and need adjust the intensity of implementing EPP according to the change of carbon quota, unit carbon quota income, to obtain higher income. [ABSTRACT FROM AUTHOR]