Sustainable development has become society's focal point. In this context, China's paper industry needs to be more concerned about a low-carbon strategy. Therefore, a carbon performance evaluation system must be built to guide the low-carbon enterprise transformation. Based on the carbon value flow analysis, this study takes JX Paper (a paper-making enterprise) as an example to construct a carbon performance evaluation system consisting of carbon input, transfer, and output indicators. The quantitative and qualitative index weights were determined through a principal component analysis and an ...