Drawing on the resource-based view and the core competence perspective, this paper constructs an innovative evaluation index system for the low-carbon competitiveness of listed paper-making firms. Using publicly available data for 30 listed paper-making companies from 2019 to 2021, we build a combined weighting model based on the Analytic Hierarchy Process (AHP) and the entropy weight method to obtain indicator weights and assess firms’ low-carbon competitiveness. The results show that: (1) the overall level of low-carbon competitiveness among listed paper-making firms is relatively low, with large disparities across firms; (2) most leading firms lag in environmental competitiveness and have weak awareness of low-carbon management. While pursuing large-scale growth, they tend to overlook sustainable development, indicating that listed paper-making firms are still primarily driven by economic interests. Finally, the paper provides targeted policy and managerial recommendations.

Xiaokang Zhao, Ying Liu. Evaluating the Low-Carbon Competitiveness of Listed Paper-Making Firms under China’s Dual-Carbon Goals. Academic Journal of Business & Management (2025), Vol. 7, Issue 12: 118-125. https://doi.org/10.25236/AJBM.2025.071215.

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