Abstract

This study uses Grey Relational Analysis to investigate corporate resource allocation strategies for carbon reduction. Analyzing 214 valid survey responses, it identifies five key measures prioritized by companies: "Resource recovery and reuse" as the most critical, followed by "Energy-saving lighting and equipment." "Enhancement of energy-saving behaviors" and "Optimization 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 prioritizing 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.