| 标题 |
Exploring the impact of different carbon emission cost models on corporate profitability |
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| DOI | |
| 其它 | Authors Tsai, WH; Lai, SY; Hsieh, CL Published Annals Of Operations Research, 322.0, 1 Author Keywords OR in environment and climate change; Activity-based costing (ABC); Circular economy (CE); Optimal product-mix; Carbon tax; Carbon cap-and-trade Abstract With increasing pressure to cut carbon emissions and develop sustainability plans, companies need carbon credits to offset emissions that cannot be eliminated from their operations, new global carbon exchange to launch in Singapore by 2021 end, the high-quality credit can bridge this gap and play an important role in the overall climate change mitigation strategy. The purpose of this research is to use the production data (including carbon emissions) of paper-making companies in Taiwan to establish a circular economy mathematical programming model and the concept based on the activity cost method (ABC) to explore the impact of different carbon emissions costs (such carbon tax, carbon cap-and-trade, etc.) |
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(2025-6-4)