Author(s)

Na Lei^*, XinZhi Wang

Affiliation(s)

Tianjin Vocational Institute, Tianjin 300410, China.

Corresponding Author

Na Lei

ABSTRACT

Under the national dual-carbon strategy, technology enterprises face increasing pressure to reduce carbon emissions resulting from intensive energy use, complex supply chains, and long product life cycles. Identifying effective pathways for achieving green innovation under carbon constraints has become an essential issue for sustainable corporate development. This study establishes a “dual-carbon management” theoretical framework that integrates organizational-level carbon accounting with product-level carbon footprint assessment. Drawing on existing literature, the study examines the roles of carbon accounting in carbon governance, strategic planning, and internal incentive mechanisms, as well as the contributions of carbon footprint analysis to life-cycle assessment, material optimization, and product Eco-design. It further explores the synergistic mechanisms between the two, including data complementary, governance alignment, strategic coordination, and value-chain integration. Based on these insights, the study proposes key principles for constructing green innovation paths, emphasizing data integrity, systemic thinking, innovation-oriented governance, life-cycle perspective, value-chain collaboration, and dynamic adjustment. A representative case of a technology enterprise is analyzed to illustrate how dual-carbon management supports the development of low-carbon technologies, process improvements, and green product innovation. The results show that carbon accounting provides a foundation for organizational carbon governance, while carbon footprint offers detailed life-cycle insights. The integration of these two mechanisms forms a multi-level system that enhances strategic decision-making, operational transformation, and supply-chain-wide collaboration. This study contributes theoretical insights and practical guidance for technology enterprises seeking green innovation pathways under carbon constraints.

KEYWORDS

Carbon accounting; Carbon footprint; Green innovation; Technology enterprises; Dual-carbon management

CITE THIS PAPER

Na Lei, XinZhi Wang. From dual-carbon management to green innovation: the synergistic pathways of carbon accounting and carbon footprint in technology enterprises. World Journal of Economics and Business Research. 2025, 3(5): 16-25. DOI: https://doi.org/10.61784/wjebr3071.

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