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EMAS III-based analysis of European eco-management for energy efficiency investments
Journal of Applied Accounting Research Pub Date : 2023-08-15 , DOI: 10.1108/jaar-08-2022-0216
Hasan Dinçer , Serhat Yuksel , Muhammad Ishaq M. Bhatti , Alexey Mikhaylov

Purpose

The aim is to analyze the European eco-management because the global warming has become a topical issue impacting the whole world. Individual countries are trying to minimize all the catalysts of global warming, such as carbon emissions. This paper addresses this issue and analyzes the performance of European eco-management for the purpose of future energy investments being environmentally.

Design/methodology/approach

This paper develops a fuzzy decision-making model to study the performance indicators of selected countries based on EMAS III standard. It employs interval type-2 fuzzy DEMATEL to evaluate the performance factors and TOPSIS methodology to assess five selected European countries' performance in relation to eco-friendly, emission and renewable energy.

Findings

Eco-friendly energy plays the most critical role in this respect followed by emissions and renewable energy which constitute significant factors. The novelty of this study is identifying significant criteria regarding environmental and energy efficiency of investments and making performance assessments of European countries with a new fuzzy decision-making model. Both expert opinions and datasets are used for the analysis. This paper supports previous research about energy efficiency investments in Europe.

Research limitations/implications

The innovative feature of this study is identifying significant criteria regarding environmental and energy efficiency of investments and assessing the performance of European countries with a new fuzzy decision-making model. The fact that the analysis only concerns the European region is an important limitation. In future analyses, other groups of countries can be examined. Innovations can be made regarding the method applied. In this context, analyses can be done utilizing different fuzzy numbers. Finally, the importance of the criteria can be calculated with other methods such as SWARA.

Practical implications

The paper fills the gap in performance analysis of European eco-management for environmentally friendly and efficient energy investments is done in this manuscript.

Originality/value

Analysis of European eco-management performance was done for environmentally friendly and efficient energy investments. A fuzzy decision-making model is constructed. The paper fills the gap in performance analysis of European eco-management for environmentally friendly and efficient energy investments.



中文翻译:

基于 EMAS III 的欧洲能效投资生态管理分析

目的

目的是分析欧洲的生态管理,因为全球变暖已成为影响全世界的热门问题。各个国家都在努力最大限度地减少全球变暖的所有催化剂,例如碳排放。本文讨论了这个问题,并分析了欧洲生态管理的绩效,以实现未来能源投资的环保。

设计/方法论/途径

本文开发了一个模糊决策模型来研究基于 EMAS III 标准的选定国家的绩效指标。它采用区间2型模糊DEMATEL来评估绩效因素,并采用TOPSIS方法来评估五个选定的欧洲国家在环保、排放和可再生能源方面的绩效。

发现

环保能源在这方面发挥着最关键的作用,其次是排放和可再生能源,这是重要因素。这项研究的新颖之处在于确定了有关投资的环境和能源效率的重要标准,并利用新的模糊决策模型对欧洲国家进行绩效评估。专家意见和数据集都用于分析。本文支持之前有关欧洲能源效率投资的研究。

研究局限性/影响

这项研究的创新之处在于确定了投资环境和能源效率的重要标准,并利用新的模糊决策模型评估了欧洲国家的表现。该分析仅涉及欧洲地区这一事实是一个重要的限制。在未来的分析中,可以考察其他国家组。所采用的方法可以进行创新。在这种情况下,可以利用不同的模糊数进行分析。最后,可以使用其他方法(例如 SWARA)来计算标准的重要性。

实际影响

本文填补了欧洲生态管理对环境友好和高效能源投资绩效分析的空白。

原创性/价值

对欧洲生态管理绩效进行了分析,以促进环保和高效的能源投资。构建了模糊决策模型。该论文填补了欧洲环境友好型和高效能源投资生态管理绩效分析的空白。

更新日期:2023-08-14
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