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The impact of the carbon tax policy on green building strategy

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  • Wen-Hsien Tsai
  • Chih-Hao Yang
  • Cheng-Tsu Huang
  • Yen-Ying Wu

Abstract

As Green Corporate Social Responsibility spreads across the globe, the construction industry is under pressure to reduce the carbon emissions across their building projects. Between maximum profit and environment management, mathematical programming can be used as a decision support tool concerning the optimal green building projects portfolio. This environment strategic decision problem is addressed in this study where an activity-based costing decision model incorporating carbon tax costs and construction resources constraints is developed from the perspectives of capacity expansion and green technology outsourcing. The results illustrate the positive contribution of the mathematical programming approach to achieve viable green building projects portfolio solutions. Sensitivity analyses are carried out to analyse the impact of carbon footprint emission variation on maximum profit, and the corresponding results are discussed.

Suggested Citation

  • Wen-Hsien Tsai & Chih-Hao Yang & Cheng-Tsu Huang & Yen-Ying Wu, 2017. "The impact of the carbon tax policy on green building strategy," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 60(8), pages 1412-1438, August.
    • Handle: RePEc:taf:jenpmg:v:60:y:2017:i:8:p:1412-1438
    DOI: 10.1080/09640568.2016.1221800
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    Cited by:

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    2. Wen-Hsien Tsai & Shu-Hui Lan & Cheng-Tsu Huang, 2019. "Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry," Sustainability, MDPI, vol. 11(3), pages 1-30, February.
    3. Moses Nyakuwanika & Huibrecht Margaretha van der Poll & John Andrew van der Poll, 2021. "A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
    4. Wen-Hsien Tsai & Shi-Yin Jhong, 2018. "Carbon Emissions Cost Analysis with Activity-Based Costing," Sustainability, MDPI, vol. 10(8), pages 1-26, August.
    5. Wen-Hsien Tsai & Po-Yuan Chu & Hsiu-Li Lee, 2019. "Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0," Sustainability, MDPI, vol. 11(3), pages 1-20, February.
    6. Wen-Hsien Tsai, 2018. "Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry," Energies, MDPI, vol. 11(8), pages 1-22, August.
    7. Xiaohuan Xie & Yi Lu & Zhonghua Gou, 2017. "Green Building Pro-Environment Behaviors: Are Green Users Also Green Buyers?," Sustainability, MDPI, vol. 9(10), pages 1-13, September.
    8. Long, Yong & Liu, Xia, 2024. "Optimal green investment strategy for grid-connected microgrid considering the impact of renewable energy source endowment and incentive policy," Energy, Elsevier, vol. 295(C).
    9. Wen-Hsien Tsai & Yin-Hwa Lu, 2018. "A Framework of Production Planning and Control with Carbon Tax under Industry 4.0," Sustainability, MDPI, vol. 10(9), pages 1-24, September.

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