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Abstract In order to achieve the Chinese path to modernization in which human beings and nature coexist harmoniously， it is necessary to coordinate the development of the economy and the environment， and it is even more necessary to synergize the promotion of carbon reduction and pollution reduction. Based on the data of industrial enterprises in the high energy-consuming industries in China， a Slack-Based Model(SBM) is constructed， considering carbon reduction (industrial carbon dioxide) and pollution reduction (industrial sulfur dioxide)， to measure the efficiency of sulfur and carbon emission reduction in high energy-consuming enterprises. Based on the measurement of the synergistic efficiency of sulfur and carbon emission reduction， the enterprises are divided into four emission reduction patterns： “sulfur and carbon synergy”， “heavy sulfur reduction”， “heavy carbon reduction” and “lagging behind in emission reduction”. This paper defines the types of emission reduction of different industries and within those industries， and provides a reference for the implementation of differentiated emission reduction policies for different industries and enterprises， and then solves the problem of “low-carbon but not environmental friendly” or “environmentally friendly but not low-carbon”.
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Received: 22 September 2023
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2023, Vol. 62 
