Research on Carbon Emission Analysis Based on TOPSIS and Obstacle Degree Calculation

Under the “dual carbon” goals, carbon emission accounting has become a key focus for enterprises. While some industrial companies can calculate their carbon emissions based on greenhouse gas emission accounting guidelines, there is no direct calculation method for corporate carbon accounting, and key influencing factors of carbon emissions are not easily identifiable. To assist enterprises in conducting carbon accounting and identifying the critical factors influencing their carbon emissions for evidence-based carbon reduction analysis, a method based on TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) and obstacle degree analysis is proposed. This method, combined with the ordinal relationship method and entropy weight method, is used to analyze and calculate enterprise carbon emission sources, thereby identifying the key factors influencing carbon emissions. Through a case study of carbon emission calculations for a particular company, reasonable weight values, obstacle degree values, and proximity values were obtained. The results aligned with the company’s actual production conditions, verifying the method’s accuracy. With this calculation method, enterprises can independently identify major sources of carbon emissions and carbon emission trends, enabling further carbon accounting and related research.