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Original scientific paper

https://doi.org/10.13044/j.sdewes.d13.0595

Implementation of Knowledge-based Management System for Enterprises Key Carbon Neutral Measures by Grey Relational Analysis

Tzong-Ru Lee ; National Chung Hsing University, Taichung City, Taiwan
Chun-Hank Ko ; National Taiwan University, Taipei, Taiwan
Xun-Ling Zhao ; National Chung Hsing University, Taichung City, Taiwan
Ching-Yu Huang ; Eastern Home Shopping & Leisure Co., Ltd., New Taipei City, Taiwan
Ching-Yi Wang ; National Chung Hsing University, Taichung City, Taiwan


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Abstract

This study uses Grey Relational Analysis to investigate corporate resource allocation strategies for carbon reduction. Analysing 214 valid survey responses, it identifies five key measures prioritised by companies: "Resource recovery and reuse" as the most critical, followed by "Energy-saving lighting and equipment." "Enhancement of energy-saving behaviours" and "Optimisation of energy efficiency" are also important, with "Energy-saving policies and management" providing essential support. The research offers a novel perspective on resource allocation strategies and proposes a dynamic knowledge management system framework to evaluate and improve carbon reduction initiatives. Managerial implications include prioritising resource allocation, enhancing employee training, investing in advanced technologies, and reinforcing policy-making support. Recommendations for designing questionnaires tailored to information systems are provided, along with a system interface example to help businesses track carbon reduction progress.

Keywords

Grey Relational Analysis (GRA); carbon reduction strategies; and knowledge management.

Hrčak ID:

335151

URI

https://hrcak.srce.hr/335151

Publication date:

5.12.2025.

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