Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model

Chu-Lun Hsieh and Wen-Hsien Tsai ()
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Chu-Lun Hsieh: Department of Accounting Information, National Taichung University of Science and Technology, Taichung 40343, Taiwan
Wen-Hsien Tsai: Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan

Energies, 2023, vol. 16, issue 22, 1-18

Abstract: In the modern age, where global warming is intensifying year by year, carbon reduction has long been an issue that countries all over the world must pay attention to. Therefore, governments have established a carbon tax and trading system to control the total carbon emissions of each country. According to the European Container Glass Federation (FEVE), every 10% recycled waste glass can reduce carbon dioxide emissions by 5%. Recycling waste glass will not only save the cost of raw materials but also make a significant contribution to sustainable development. This study uses the circular economy concept in the glass industry to recycle waste glass. It combines activity-based costing (ABC) and the Theory of Constraints (TOCs) to establish a production decision-making model, including carbon tax and trading. The objectives of this study are to solve the problem through mathematical programming to explore the impact of the carbon tax and carbon rights cost on corporate profits and to provide the government with the results as a reference for establishing a carbon tax system.

Keywords: carbon neutrality; circular economy; activity-based costing (ABC); Theory of Constraints (TOCs); carbon tax; decision-making (search for similar items in EconPapers)
JEL-codes: Q Q0 Q4 Q40 Q41 Q42 Q43 Q47 Q48 Q49 (search for similar items in EconPapers)
Date: 2023
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