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Carbon emission accounting is the basic premise of effective carbon emission reduction and management. This study aimed to establish the carbon emission model and performance evaluation framework of coal mine production enterprises and clarify the low-carbon development path of enterprises. In this study, we took a typical coal production enterprise (K enterprise) in the Shanxi province of China as the research object. We also estimated the carbon emissions of the enterprise mainly according to the Chinese Carbon Emission Accounting Standard (GB/T 32151.11–2018). The triangular model was used to construct the carbon performance evaluation framework. On this basis, we suggested the enterprise's low-carbon development path. The results showed that (1) the carbon emission of K enterprise in 2021 was 36,875.38 tCO2eq; the carbon emission intensity of each ton of coal produced was 0.089 tCO2eq. The critical carbon emissions were electricity consumption and methane fugitive emissions during production. (2) The evaluation indicators for carbon emission performance revealed an imbalance in K enterprise's economic, energy, and environmental development in 2021. The work on energy saving and consumption reduction was relatively weak. (3) Countermeasures for low-carbon development, including a carbon emission ledger, were proposed based on carbon emission accounting and performance evaluation results. This study can help typical underground coal production enterprises in Shanxi province obtain more accurate carbon emission data, providing practical guidance and reference for the same underground coal production enterprises to improve the carbon emission control effect. [ABSTRACT FROM AUTHOR]

Fine particulate matter (PM2.5) is a common pollutant, and its health risk has attracted much attention. Studies have shown that PM2.5 exposure is associated with liver disease. The composition of PM2.5 is complex, and its hepatotoxic effects and lipid metabolism process are not well understood. In this study, we detected the concentrations of PM2.5 and its components (metals and polycyclic aromatic hydrocarbon (PAHs)) in the winter in Taiyuan, Shanxi Province, China, from 2017 to 2020 and then assessed the health risks. We also investigated the effects of different components (whole particles (WP), water-soluble particles (WSP), organic particles (OP)) of PM2.5 on the cytotoxicity and lipid metabolism in human liver cell line (HepG2) after 24 h of treatment. The changes in cytotoxicity indexes (LDH, IL-6, reactive oxygen species (ROS)) and lipids (triglyceride (TG), free fatty acid (FFA)) were measured after 24 h. The mRNA expression of lipid metabolism-related factors (SREBP1, CD36, MTTP) was determined by real-time quantitative RT-qPCR. Finally, the correlation between metals and PAHs with higher PM2.5 content in 4 years and biomarkers was analyzed. The results showed that: (1) The PM2.5 pollution was severe in Taiyuan during winter in 2017 and the subsequent four years. The calculation results of the metal enrichment factor (EF) value and PAHs characteristic ratio of PM2.5 showed that PM2.5 pollution sources differed in different years. (2) Exposure to metals and PAHs in PM2.5 did not cause a non-carcinogenic risk. Metals had no cancer risk, while PAHs inhaled in PM2.5 in 2017 and 2018 had a potential cancer risk. The atmospheric PM2.5 pollution in Taiyuan has had a downward trend, but the PAHs in the PM2.5 of 2017–18, when the pollution is relatively serious, have a potential carcinogenic risk. (3) WP, OP and WSP inhibited cell survival rate from 2017 to 2020, and OP had higher cytotoxicity at the same concentration. (4) WP, OP and WSP increased the levels of LDH, IL-6, TNF-α, ROS, MDA, TG and FFA, and inhibited SOD activity in a dose-effect relationship. The organic components in PM2.5 are more toxic to HepG2 cells and affect the expression of lipid metabolism-related factors at the transcriptional level. (5) The mRNA expressions of factors related to lipid synthesis, uptake, oxidation and output were up-regulated after treatment with PM2.5 and its components, suggesting a lipid metabolism disorder. (6) The biomarkers were associated with certain metals (Zn, Pb, Cu and Cr) and PAHs in PM2.5. These suggested that PM2.5- and PM2.5-bound organic matter caused HepG2 cytotoxicity and affected lipid metabolism. [ABSTRACT FROM AUTHOR]