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The purpose of this study is to assess the influence of institutional quality (IQ), fossil fuel efficiency, structural change and renewable energy (RE) consumption on carbon efficiency.

This research uses an econometric approach, more specifically the Autoregressive Distributed Lag model, to examine the relationship between structural change, RE consumption, IQ, fossil fuel efficiency and carbon efficiency in India from 1996 to 2019.

This study finds the positive contributions of variables like fossil fuel efficiency, technological advancement, structural transformation, IQ and increased RE consumption in fostering environmental development through enhanced carbon efficiency. Conversely, this study emphasises the negative contribution of trade openness on carbon efficiency. These findings provide concise insights into the dynamics of factors impacting carbon efficiency in India.

This study's exclusive focus on India limits the generalizability of findings. Future studies should include a broader range of variables impacting various nations' carbon efficiency. Furthermore, it is worth noting that this study examines renewable and fossil fuel efficiency aggregated. Future research endeavours could yield more specific policy insights by conducting analyses at a disaggregated level, considering individual energy sources such as wind, solar, coal and oil. Understanding how the efficiency of each energy source influences carbon efficiency could lead to more targeted and practical policy recommendations.

To the best of the authors’ knowledge, this study addresses a significant gap in the existing literature by being the first empirical investigation into the effects of IQ, fossil fuel efficiency, structural change and RE consumption on carbon efficiency. Unlike prior research, the authors consider a comprehensive IQ index, providing a more holistic perspective. The use of a comprehensive composite index for IQ, coupled with the focus on fossil fuel efficiency and structural change, distinguishes this study from previous research, contributing valuable insights into the intricate dynamics shaping India's path towards enhanced carbon efficiency, an area relatively underexplored in the existing literature.

Global climate change is a serious threat to the survival and development of mankind. Reducing carbon emissions and achieving carbon neutrality are the keys to reducing greenhouse gas emissions and promoting sustainable human development. For many countries, taking China as an example, the electric power sector is the main contributor to the country’s carbon emissions, as well as a key sector for reducing carbon emissions and achieving carbon neutrality. The low-carbon transition of the power sector is of great significance to the long-term low-carbon development of the economy. Therefore, on the one hand, it is necessary to improve the energy supply structure on the supply side and increase the proportion of new energy in the total power supply. On the other hand, it is necessary to improve energy utilization efficiency on the demand side and control the total primary energy consumption by improving energy efficiency, which is the most direct and effective way to reduce emissions. Improving the utilization efficiency of electric energy and realizing the low-carbon transition of the electric power industry requires synergies between the government and the market. The purpose of this study is to investigate the individual and synergistic effects of China’s low-carbon policy and the opening of urban high-speed railways (HSRs) on the urban electricity consumption efficiency, measured as electricity consumption per unit of gross domestic product (GDP).

This study uses a panel of 289 Chinese prefecture-level cities from the years 1999–2019 as the sample and uses the time-varying difference-in-difference method to test the relationship between HSR, low-carbon pilot cities and urban electricity consumption efficiency. In addition, the instrumental variable method is adopted to make a robustness check.

Empirical results show that the low-carbon pilot policy and the HSR operation in cities would reduce the energy consumption per unit of GDP, and synergies occur in both HSR operated and low-carbon pilot cities.

This study has limitations that would provide possible starting points for future studies. The first limitation is the choice of the proxy variable of government and market factors. The second limitation is that the existing data is only about whether the high-speed rail is opened or not and whether it is a low-carbon pilot city, and there is no more informative data to combine the two aspects.

The findings of this study can inform policymakers and regulators about the effects of low-carbon pilot city policies. In addition, the government should consider market-level factors in addition to policy factors. Only by combining various influencing factors can the efficient use of energy be more effectively achieved so as to achieve the goal of carbon neutrality.

From the social perspective, the findings indicate that improving energy utilization is dependent on the joint efforts of the government and market.

The study provides quantitative evidence to assess the synergic effect between government and the market in the low-carbon transition of the electric power industry. Particularly, to the best of the authors’ knowledge, it is the first to comprehend the role of the city low-carbon pilot policy and the construction of HSR in improving electricity efficiency.

Reducing construction waste generation and carbon emission in the construction industry is crucial for the “dual carbon” goal. Evaluating the efficiency of reducing construction waste generation and carbon emission in the construction industry at the regional level is an important evaluation basis for the sustainable development of the construction industry. It provides a basis for formulating construction waste and carbon reduction policies tailored to local conditions and comprehensively promote the sustainable development of the construction industry.

A three stage SBM-DEA model based on non-expected outputs is proposed by combining the SBM-DEA model with the SFA method. The proposed model is used to evaluate the efficiency of construction waste and carbon reduction in the construction industry in 30 regions of China from 2010 to 2020. Moreover, the study explores the impact of environmental variables such as urbanization level, proportion of construction industry employees, resident consumption level, and technological progress.

From 2010 to 2020, the efficiency of construction waste and carbon reduction in China’s construction industry has been increasing year by year. Provinces with higher efficiency of construction waste and carbon reduction in the construction industry are mainly concentrated in the eastern coastal areas, showing an overall pattern of “East>West>Northeast>Middle”. There is a clear correlation between the level of urbanization, the proportion of construction industry employees, residents’ consumption level, technological progress, labor input, machinery input, and capital investment. The construction waste and carbon emission efficiency of the construction industry in various provinces is greatly influenced by environmental factors.

The research results provide policy makers and business managers with effective policies for reducing construction waste generation and carbon emission in the construction industry, especially circular economy policies. To provide empirical support for further understanding the connotation of construction waste and carbon reduction in the construction industry, to create innovative models for construction waste and carbon reduction, and to promote the multiple benefits of construction waste and carbon reduction in the construction industry, and to provide empirical support for countries and enterprises with similar development backgrounds in China to formulate relevant policies and decision-making.

The construction industry is a high investment, high energy consumption, and high pollution industry. This study uses the three stage SBM-DEA model to explore the efficiency of construction waste and carbon reduction in the construction industry, providing a new perspective for the evaluation of sustainable development in the construction industry, enriching and improving the theory of sustainable development.

China has proposed two-stage goals of carbon peaking by 2030 and carbon neutralization by 2060. The carbon emission reduction effect of the power industry, especially the thermal power industry, will directly affect the progress of the goal. This paper aims to reveal the spatial-temporal characteristics and influencing factors of carbon emission efficiency of the thermal power industry and proposes policy suggestions for realizing China’s carbon peak and carbon neutralization goals.

This paper evaluates and compares the carbon emission efficiency of the thermal power industry in 29 provinces and regions in China from 2014 to 2019 based on the three-stage slacks-based measure (SBM) of efficiency in data envelopment analysis (DEA) model of undesired output, excluding the influence of environmental factors and random errors.

Empirical results show that during the sample period, the carbon emission efficiency of China’s thermal power industry shows a fluctuating upward trend, and the carbon emission efficiency varies greatly among the provincial regions. The carbon emission efficiency of the interregional thermal power industry presents a pattern of “eastern > central > western,” which is consistent with the level of regional economic development. Environmental factors such as economic level and environmental regulation level are conducive to the improvement of carbon emission efficiency of the thermal power industry, but the proportion of thermal power generation and industrial structure is the opposite.

This paper adopts the three-stage SBM–DEA model of undesired output and takes CO₂ as the undesired output to reveal the spatial-temporal characteristics and influencing factors of carbon emission efficiency in China’s thermal power industry. The results provide a more comprehensive perspective for regional comparative evaluation and influencing factors of carbon emission efficiency in China’s thermal power industry.

A management accounting perspective that underscores a quest for reducing conventionally appraised costs, negative output costs as well as heightened eco-efficiency has been used in pursuit of the study’s two main study objectives. The purpose of this paper is twofold: first, the study seeks to further understanding of the relationship between product output volume, carbon costs, and CO₂ emission volume in carbon-intensive firms. Second, it identifies factors affecting climate change abatement strategies pursued by these firms. Heightening appreciation of the climate change challenge, combined with minimal CO₂ emission research undertaken from a cost management perspective, underscores the significance of the study.

A triangulation of quantitative and qualitative data collected from Slovenian firms that operate in the European Union Emissions Trading Scheme has been deployed.

CO₂ polluting firms exhibit differing carbon cost structures that result from distinctive drivers of carbon consumption (product output vs capacity level). Climate change abatement strategies also differ across carbon-intensive sectors (energy, manufacturing firms transforming non-fossil carbon-based materials, and other manufacturing firms) but are relatively homogeneous within them.

From a managerial perspective, the study demonstrates that carbon efficiency improvements are generally not effective in triggering corporate CO₂ emission reduction when firms pursue a growth strategy.

Global warming signifies that CO₂ emissions constitute a social problem. The study has the potential to raise societal awareness that the causality of the manufacturing sector’s CO₂ emissions is complex. Further, the study highlights that while more efficient use of environmental resources is a prerequisite of enhanced ecological sustainability, in isolation it fails to signify improved ecological sustainability in manufacturing operations.

The paper has high originality as it reports one of the first management accounting studies to explore the distinction between combustion- and process-related CO₂ emissions. In addition, it provides distinctive support for the view that eco-efficiency is more consistent with the economic than the environmental pillar of sustainability.

Agricultural carbon productivity considers the dual goals of “agricultural economic growth” and “carbon emission reduction”. Improving agricultural carbon productivity is a requirement for promoting green and low-carbon development of agriculture. Agricultural production agglomeration is widespread worldwide, but the relationship between agricultural production agglomeration and agricultural carbon productivity is inconclusive. This paper aims to study the impact of agricultural production agglomeration on agricultural carbon productivity, which is conducive to a better understanding of the relationships among agglomeration, agricultural economic development and carbon emission, better planning of agricultural layout to build a modern agricultural industrial system and achieve the goal of carbon peaking and carbon neutrality.

Based on China's provincial data from 1991 to 2019, this paper uses non-radial directional distance function (NDDF) and Metafrontier Malmquist–Luenberger (MML) productivity index to measure total factor agricultural carbon productivity. Subsequently, using a panel two-way fixed effect model to study the effect and mechanism of agricultural production agglomeration on agricultural carbon productivity, and the two-stage least squares method (IV-2SLS) is used to solve endogeneity. Finally, this paper formulates a moderating effect model from the perspective of the efficiency of agricultural material capital inputs.

The empirical results identify that Chinese provincial agricultural carbon productivity has an overall growth trend and agricultural technological progress is the major source of growth. There is an inverted U-shaped relationship between agricultural production agglomeration and agricultural carbon productivity. The input efficiency of agricultural film, machine and water resources have moderating effects on the inverted U-shaped relationship. Agricultural production agglomeration also promotes agricultural carbon productivity by inhibiting agricultural carbon emissions in addition to affecting agricultural input factors and its internal mechanisms are agricultural green technology progress and rural human capital improvement.

This paper innovatively adopts the NDDF–MML method to measure the total factor agricultural carbon productivity more scientifically and accurately and solves the problems of ignoring group heterogeneity and the shortcomings of traditional productivity measurement in previous studies. This paper also explains the inverted U-shaped relationship between agricultural production agglomeration and agricultural carbon productivity theoretically and empirically. Furthermore, from the perspective of agricultural material capital input efficiency, this paper discusses the moderating effect of input efficiency of fertilizers, pesticides, agricultural film, agricultural machines and water resources on agricultural production agglomeration affecting agricultural carbon productivity and answers the mechanism of carbon emission reduction of agricultural production agglomeration.

Using the most recent dataset from 2013–2014 to 2017–2018, the study examines the efficiency of 75 coal-fired power plants in the Indian thermal power sector. The authors obtained robust estimates of efficiency scores by employing Seiford and Zhu’s (2002) DEA-based classification invariance technique to account for CO₂ emissions as an undesirable output. Meta-frontier analysis and the Tobit regression are used to compute technology heterogeneity across power plants belonging to public and private groups and investigate the factors driving carbon-adjusted efficiency, respectively. The results reveal that, on average, the efficiency of power plants during the study period is 78.26%, showing significant room for reduction in CO₂ emissions alongside augmentation in electricity generation. Private plants are more efficient than public ones, and relative performance inefficiency is the primary source of inefficiency in the thermal power sector. Regression analysis indicates that domestic-equipped plants perform with lesser levels of efficiency, and plants with more units are more inefficient than plants with fewer units. Carbon productivity significantly improves efficiency since fewer fossil fuels with high carbon will generate more electricity.

The purpose of this study is to explore the causal relationship between smart transportation technology innovation and green transportation efficiency.

A comprehensive framework is used in this paper to assess the level of green transportation efficiency in China based on the instrumental variable – generalized method of moments model, followed by an examination of the impact of innovation in smart transportation technology on green transportation efficiency. Additionally, their non-linear relationship is explored, as are their important moderating and mediating effects.

The findings indicate that, first, the efficiency of green transportation is significantly enhanced by innovation in smart transportation technology, which means that investing in such technologies contributes to improving green transportation efficiency. Second, in areas where green transportation efficiency is initially low, smart transportation technology innovation exerts a particularly potent influence in driving green transportation efficiency, which underscores the pivotal role of such innovation in bolstering efficiency when it is lacking. Third, the relationship between smart transportation technology innovation and green transportation efficiency is moderated by information and communication technology, and the influence of smart transportation technology innovation on green transportation efficiency is realized through an increase in energy efficiency and carbon emissions efficiency.

Advancing green transportation is essential in establishing a low-carbon trajectory within the transportation sector.

The research objective of this paper is to investigate the direct and indirect impacts of green finance on agricultural carbon total factor productivity (ACTFP) within the framework of the carbon peaking and carbon neutrality (dual carbon) goals, while also identifying the driving factors through an exponential decomposition of ACTFP, aiming to provide policy recommendations to enhance financial support for low-carbon agricultural development.

In this paper, the Global Malmquist Luenberger (GML) Index method was employed to analyze and decompose the ACTFP, while the direct and spillover effects of China’s green finance pilot policy (GFPP) on ACTFP were assessed using the difference-in-differences (DID) method and the spatial differences-in-differences (SDID) method, respectively.

After the implementation of the GFPP, the ACTFP in the pilot area has experienced significant improvement, with the enhancement of technical efficiency serving as the main driving force. In addition, the GFPP exhibits a positive low-carbon spatial spillover effect, indicating it benefits ACTFP in both the pilot and adjacent areas.

Within the framework of the dual carbon goals, the paper highlights agriculture as a significant carbon emitter. ACTFP is assessed by considering the agricultural carbon emission factor as the sole non-desired output, and the impact of the GFPP on ACTFP is investigated through the DID method, thereby providing substantial validation of the hypotheses inferred from the mathematical model. Subsequently, the spillover effects of GFPP on ACTFP are analyzed in conjunction with the spatial econometric model.

Although the tasks of managing carbon peaks and achieving carbon neutrality in China are arduous, they are also of great significance, which highlights China’s determination and courage in dealing with climate change. The power industry is not only a major source of carbon emissions but also an important area for carbon emission reduction. Thus, against the backdrop of carbon neutrality, understanding the development status of China’s power industry guided by the carbon neutrality background is important because it largely determines the completeness of China’s carbon reduction promises to the world. This study aims to review China’s achievements in carbon reduction in the electric industry, its causes and future policy highlights.

The methods used in this study include descriptive analyses based on official statistics, government documents and reports.

The research results show that, after years of development, the power industry has achieved positive results in low-carbon provisions and in the electrification of consumption, and carbon emission intensity has continued to decline. Policy initiatives play a key role in this process, including, but not limited to, technology innovations, low-carbon power replacement and supported policies for low-carbon transformation toward low-carbon economies.

This study provides a full picture of China’s power industry against the backdrop of low-carbon development, which could be used as a benchmark for other countries engaging in the same processes. Moreover, a careful review of China’s development status may offer profound implications for policymaking both for China and for other governments across the globe.