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

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.