IDEAS home Printed from https://ideas.repec.org/a/gam/jijerp/v20y2023i4p3704-d1073798.html
   My bibliography  Save this article

Evaluation of the Social Effects of Enterprise Carbon Accounts Based on Variable Weight CFPR Fuzzy VIKOR

Author

Listed:
  • Xiangyi Lin

    (College of Business, Quzhou University, Quzhou 324000, China
    School of Economics and Management, Northeast Petroleum University, Daqing 163318, China)

  • Hongyun Luo

    (College of Business, Quzhou University, Quzhou 324000, China
    School of Economics and Management, Northeast Petroleum University, Daqing 163318, China)

  • Yinghuan Lian

    (School of Economics and Management, Northeast Petroleum University, Daqing 163318, China)

  • Yifei Jiang

    (School of Economics and Management, Beijing Forestry University, Beijing 100083, China)

Abstract

The carbon account is a digital path for an enterprise to achieve low-carbon transformation and high-quality sustainable development under the ‘dual carbon’ strategy. The carbon account has a good social effect while generating economic benefits. An evaluation index system of the social effects of enterprise carbon accounts has been established, including the concepts of energy conservation and carbon reduction, contributions, technological innovation, and customer trust. In view of the difficulty of quantifying the evaluation indicators of the social effects of enterprise carbon accounts and the requirement of effect equalization, a variable-weight CFPR fuzzy VIKOR evaluation model was constructed. Compared with the traditional fuzzy VIKOR model, the variable-weight CFPR fuzzy VIKOR model can solve the problem of quantifying indicators and realize the balance between indicators. This method can better compare and analyze the social effects of each enterprise’s carbon accounts and provides a basis for overall carbon account construction and digging improvement space.

Suggested Citation

  • Xiangyi Lin & Hongyun Luo & Yinghuan Lian & Yifei Jiang, 2023. "Evaluation of the Social Effects of Enterprise Carbon Accounts Based on Variable Weight CFPR Fuzzy VIKOR," IJERPH, MDPI, vol. 20(4), pages 1-15, February.
    • Handle: RePEc:gam:jijerp:v:20:y:2023:i:4:p:3704-:d:1073798
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1660-4601/20/4/3704/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1660-4601/20/4/3704/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wang, Jianda & Dong, Kangyin & Dong, Xiucheng & Taghizadeh-Hesary, Farhad, 2022. "Assessing the digital economy and its carbon-mitigation effects: The case of China," Energy Economics, Elsevier, vol. 113(C).
    2. Xiaoqin Chen & Shenya Mao & Siqi Lv & Zhong Fang, 2022. "A Study on the Non-Linear Impact of Digital Technology Innovation on Carbon Emissions in the Transportation Industry," IJERPH, MDPI, vol. 19(19), pages 1-18, September.
    3. Chen, Lisa Y. & Wang, Tien-Chin, 2009. "Optimizing partners' choice in IS/IT outsourcing projects: The strategic decision of fuzzy VIKOR," International Journal of Production Economics, Elsevier, vol. 120(1), pages 233-242, July.
    4. Herrera-Viedma, E. & Herrera, F. & Chiclana, F. & Luque, M., 2004. "Some issues on consistency of fuzzy preference relations," European Journal of Operational Research, Elsevier, vol. 154(1), pages 98-109, April.
    5. Yi, Ming & Liu, Yafen & Sheng, Mingyue Selena & Wen, Le, 2022. "Effects of digital economy on carbon emission reduction: New evidence from China," Energy Policy, Elsevier, vol. 171(C).
    6. Wang, Tien-Chin & Chen, Yueh-Hsiang, 2007. "Applying consistent fuzzy preference relations to partnership selection," Omega, Elsevier, vol. 35(4), pages 384-388, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Feifei Yu & Jiayi Mao & Qing Jiang, 2025. "Accumulate thickly to grow thinly: the U-shaped relationship between digital transformation and corporate carbon performance," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(1), pages 2135-2160, January.
    2. Paul Tae-Woo Lee & Cheng-Wei Lin & Yi-Shih Chung, 2014. "Comparison analysis for subjective and objective weights of financial positions of container shipping companies," Maritime Policy & Management, Taylor & Francis Journals, vol. 41(3), pages 241-250, May.
    3. Zhao, Xiaoyang & Weng, Zongyuan, 2024. "Digital dividend or divide: The digital economy and urban entrepreneurial activity," Socio-Economic Planning Sciences, Elsevier, vol. 93(C).
    4. Tien-Chin Wang & Chia-Nan Wang & Xuan Huynh Nguyen, 2016. "Evaluating the Influence of Criteria to Attract Foreign Direct Investment (FDI) to Develop Supporting Industries in Vietnam by Utilizing Fuzzy Preference Relations," Sustainability, MDPI, vol. 8(5), pages 1-14, May.
    5. Hasan Dinçer & Ozlem Olgu Akdeniz & Umit Hacioglu, 2018. "Competitive strategy selection in the European banking sector using a hybrid decision-making approach," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 36(1), pages 213-242.
    6. Zhao, Dengfeng & Lin, Jingting & Bashir, Muhammad Adnan, 2024. "Analyze the effect of energy efficiency, natural resources, and the digital economy on ecological footprint in OCED countries: The mediating role of renewable energy," Resources Policy, Elsevier, vol. 95(C).
    7. Liu, Fang & Zhang, Wei-Guo & Zhang, Li-Hua, 2014. "Consistency analysis of triangular fuzzy reciprocal preference relations," European Journal of Operational Research, Elsevier, vol. 235(3), pages 718-726.
    8. Lyu, Yanwei & Zhang, Jinning & Wang, Wenqiang & Li, Yutao & Geng, Yong, 2024. "Toward low carbon development through digital economy: A new perspective of factor market distortion," Technological Forecasting and Social Change, Elsevier, vol. 208(C).
    9. Song, Zhao-Yu & Lin, Cheng-Wei & Feng, Xuehao & Lee, Paul Tae-Woo, 2024. "An empirical study of the performance of the sixth generation ports model with smart ports with reference to major container ports in mainland China," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 184(C).
    10. Yi, Jiahui & Dai, Sheng & Li, Lin & Cheng, Jinhua, 2024. "How does digital economy development affect renewable energy innovation?," Renewable and Sustainable Energy Reviews, Elsevier, vol. 192(C).
    11. Alessandro Marra & Vittorio Carlei & Cristiano Baldassari, 2020. "Exploring networks of proximity for partner selection, firms' collaboration and knowledge exchange. The case of clean‐tech industry," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1034-1044, March.
    12. Liu, Baoliu & Huang, Yujie & Chen, Mengmei & Lan, Zirui, 2024. "Towards sustainability: How does the digital-real integration affect regional green development efficiency?," Economic Analysis and Policy, Elsevier, vol. 83(C), pages 42-59.
    13. Jia‐Wei Tang & Chih‐Jou Chen & Pei‐Hsuan Tsai, 2022. "Development of hybrid fuzzy multi‐criteria decision approach to evaluate key factors for marketing strategic alliance formation based on multiple theories," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(1), pages 241-261, January.
    14. Huang, Chenchen & Lin, Boqiang, 2024. "How digital economy index selection and model uncertainty will affect energy green transition," Energy Economics, Elsevier, vol. 136(C).
    15. Jia-Wei Tang & Tsuen-Ho Hsu, 2018. "Utilizing the Hierarchy Structural Fuzzy Analytical Network Process Model to Evaluate Critical Elements of Marketing Strategic Alliance Development in Mobile Telecommunication Industry," Group Decision and Negotiation, Springer, vol. 27(2), pages 251-284, April.
    16. Dongqing Han & Dayong Zhang & Peng Yue & Zhengxu Cao, 2024. "Toward Sustainable Development: Can Digital Transformation of Industrial Enterprise Drive Carbon Reduction?," Sustainability, MDPI, vol. 16(23), pages 1-18, November.
    17. Zhenhua Xu & Fuyi Ci, 2023. "Spatial-Temporal Characteristics and Driving Factors of Coupling Coordination between the Digital Economy and Low-Carbon Development in the Yellow River Basin," Sustainability, MDPI, vol. 15(3), pages 1-23, February.
    18. Huang, Chenchen & Lin, Boqiang, 2024. "Digital economy solutions towards carbon neutrality: The critical role of energy efficiency and energy structure transformation," Energy, Elsevier, vol. 306(C).
    19. Juan Tan & Rui Liu & Jianle Lu & Qiong Tan, 2025. "Digital Economy, Entrepreneurship of Small and Medium-Sized Manufacturing Enterprises, and Regional Carbon Emissions: Evidence from Chinese Provinces," Sustainability, MDPI, vol. 17(5), pages 1-24, March.
    20. Alsedrah, Ibrahim Tawfeeq, 2024. "Fintech and green finance revolutionizing carbon emission reduction through green energy projects in mineral-rich countries," Resources Policy, Elsevier, vol. 94(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jijerp:v:20:y:2023:i:4:p:3704-:d:1073798. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.