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

Author:

Hsieh Chu-Lun1ORCID,Tsai Wen-Hsien2ORCID

Affiliation:

1. Department of Accounting Information, National Taichung University of Science and Technology, Taichung 40343, Taiwan

2. Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan

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.

Funder

National Science and Technology Council of Taiwan

Publisher

MDPI AG

Subject

Energy (miscellaneous),Energy Engineering and Power Technology,Renewable Energy, Sustainability and the Environment,Electrical and Electronic Engineering,Control and Optimization,Engineering (miscellaneous),Building and Construction

Reference34 articles.

1. Carbon Neutrality: Aiming for a net-zero carbon future;Zhao;Carbon Neutrality,2022

2. Wave of net zero emission targets opens window to meeting the Paris Agreement;Gidden;Nat. Clim. Chang.,2021

3. Net-zero emission targets for major emitting countries consistent with the Paris Agreement;Nat. Commun.,2021

4. Net-zero emissions targets are vague: Three ways to fix;Rogelj;Nature,2021

5. Which way to net zero? a comparative analysis of seven UK 2050 decarbonisation pathways;Dixon;Renew. Sustain. Energy Transit.,2022

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3