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

Xiangyi Lin (), Hongyun Luo, Yinghuan Lian and Yifei Jiang ()
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Xiangyi Lin: College of Business, Quzhou University, Quzhou 324000, China
Hongyun Luo: College of Business, Quzhou University, Quzhou 324000, 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

IJERPH, 2023, vol. 20, issue 4, 1-15

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.

Keywords: carbon account; social effect; variable weight; CFPR; fuzzy VIKOR (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2023
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