Determinants of Carbon Inventory and Systematic Innovation Methods to Analyze the Strategies of Carbon Reduction: An Empirical Study of Green Lean Management in Electroplating an Factory

Abstract

This study explored the relationship between lean management, carbon inventory, and carbon reduction, along with the main factors affecting factory carbon inventory and carbon reduction, and proposed a set of carbon emission reduction strategies based on green value stream mapping. An electroplating factory and its production line in Taiwan was selected. Fourteen carbon inventory records, three work circle meetings, and green value flowcharts were utilized to collect and analyze data. Furthermore, this study applied the DMAIC framework and TRIZ to solve the issue of carbon emissions. The key factor affecting factory carbon inventory and carbon reduction was found to be electricity waste, which could be reduced through energy-saving methods. After analyzing the green value stream mapping, effective carbon emission reduction can be implemented in the manufacturing process. The company was found to gradually progress towards carbon reduction after investigating seven major green wastes. This study confirms that lean management can help organizations achieve their carbon emission reduction goals and is valuable in improving the organization’s environmental performance and competitiveness.

1. Introduction

1.1. Background

In Taiwan, manufacturing has been a cornerstone of the economy since the 20th century, especially in the high-tech sectors, such as electronics and semiconductors. This industry not only creates numerous jobs but also considerably boosts national economic growth. According to Taiwan’s General Administration of Budget, the manufacturing sector contributed 34.17% to GDP in 2022, making it a crucial pillar of the country’s economic development. Notably, according to the 2020 statistics from Taiwan’s Ministry of Economic Affairs, small- and medium-sized enterprises (SMEs) dominate this sector, comprising 97% of all manufacturing firms. Despite the economic benefits, the manufacturing sector generates substantial carbon emissions and heavily consumes resources.

With the rising global emphasis on corporate social responsibility (CSR), carbon emission reduction has become a critical issue for businesses. This challenge is particularly pressing for SMEs in Taiwan, who must balance economic growth with environmental sustainability. As global awareness of environmental issues has increased, many countries have introduced stringent environmental protection regulations. The United Nations Framework Convention on Climate Change (UNFCCC) organizes annual Conferences of the Parties to advance decarbonization strategies, aiming to limit global temperature rise to 1.5 °C, with a maximum of 2 °C by the century’s end. Over 130 countries are committed to achieving net-zero carbon emissions by 2050, prompting international regulations such as the European Union’s Carbon Border Adjustment Mechanism (CBAM) and the United State’s Clean Competition Act (CCA). Taiwan’s Environmental Protection Agency announced the implementation of a carbon emissions fee starting in 2025, increasing the pressure on Taiwan’s manufacturing sector to reduce carbon emissions.

In this era of globalization and sustainable development, Taiwan’s manufacturing industry faces numerous challenges, including labor and resource shortages, rising wages, shorter product delivery cycles, and rapidly changing market demands. Enhancing energy efficiency and achieving carbon emission reduction and neutrality are crucial for ensuring the future viability of Taiwan’s manufacturing sector. Although lean management is widely adopted globally, Taiwanese SMEs often struggle with its implementation because of a limited understanding. Integrating lean management with green manufacturing to minimize production waste and reduce carbon emissions is emerging as a key trend.

This study explored how carbon inventory and carbon emission reduction strategies can drive the green transformation of the manufacturing sector in Taiwan. It also examines the impact of green management practices on the reduction of seven major types of waste through an empirical study of an electroplating factory. These findings offer a pathway for Taiwan’s manufacturing industry to achieve a balance between economic benefits and environmental sustainability.

1.2. Research Questions

Taiwan Ministry of Economy Affairs highlights that Taiwan clearly aligns with the country’s carbon dioxide (CO₂) reduction policy goals in the “Sustainable Energy Policy Framework” in 2008. It plans to return to the CO₂ emission levels of 2008 between 2016 and 2020 and return to the CO₂ emissions levels of 2000 in 2025. Although Taiwan is not obligated to reduce its emissions under the legal constraints of international conventions, its government has set policy goals for self-reduction. Therefore, based on the above references, this study divides the research questions into two points.

• What is the relationship between lean management, carbon inventory, and carbon reduction, and what factors influence factory carbon inventory and reduction?

In this section, accompanied by professional experts, we conduct multiple visits to the company’s production lines and meticulously document and track the inventory scope according to the “Carbon Inventory Record”. By integrating the collected data with lean management strategies, we aimed to explore the factors influencing lean management, carbon inventory, and carbon reduction.

2.

How can we develop a carbon reduction strategy through DMAIC combined with the TRIZ method?

This section describes the use of DMAIC to develop the best carbon reduction strategy. From this definition, measure, analyze, and improve the final control. Through continuous correction and improvement combined with the TRIZ method, problems can be solved in accordance with the process. A carbon reduction strategy that best suited the study subject was developed.

2. Literature Review

This study focuses on an electroplating metal manufacturing company primarily engaged in gold, silver, palladium, nickel, and tin plating, as well as providing electroplating OEM services for various continuous terminals, such as computer terminals, communication terminals, automotive terminals, mobile phone batteries, and light-emitting diode products. The company offers a wealth of data and information for research on carbon emissions. In this chapter, we will sequentially discuss lean management, green manufacturing, and their interplay. We then explore seven types of green waste, which are the applications of these concepts. Subsequently, we examine the literature on carbon inventory and carbon emission reduction strategies and discuss their scope and practical implementation.

2.1. Carbon Inventory Methods

Hussain and Lee (2022) state that carbon emissions are currently a major issue facing the manufacturing industry [1]. Therefore, using a carbon inventory to calculate carbon emissions in enterprises and manufacturing processes can provide real scientific data as a basis for understanding enterprises and high-carbon-emission hotspots of the manufacturing process, planning carbon emission reduction methods for the hotspots, and using the digital system software tool of carbon inventory to conduct carbon emission statistics; therefore, a more accurate, complete, and transparent scientific basis for greenhouse gas (GHG) emissions can be obtained more efficiently. It can monitor changes in carbon emissions at any time, adjust and optimize the method and direction of carbon reduction in real time, and ensure that the carbon emission reduction strategy is effective.

Carbon footprint serves as a tool for gauging environmental impacts, particularly GHG emissions. A carbon footprint study involves steps such as determining relevance, defining functional units and system boundaries, inventory analysis, and calculating lifecycle impacts. For genuine sustainability, measuring carbon footprint along with other factors, such as climate change, energy consumption, waste generation by users, and advancements in manufacturing and recycling operations, is necessary. The food processing industry is pivotal worldwide, but its energy consumption and environmental impact often fall under the radar. The environmental effects of food manufacturing in the US surpass those of automobile manufacturing. Moreover, the dairy industry emits substantial GHGs during production, and environmental burdens escalate with increased output. The carbon footprint of alcoholic beverages stems predominantly from raw material cultivation, fermentation, distillation, packaging, and transportation. For instance, the wine industry faces environmental challenges but is also taking steps to reduce its carbon footprint. In conclusion, sustainable food production and packaging can balance the demands for food, resources, and the economy while safeguarding the environment. Further research is imperative for carbon footprint reduction, encompassing the use of energy-efficient equipment, renewable energy sources, and sustainable transportation modes [2].

2.2. Lean Management

In recent years, lean management has been widely adopted in the manufacturing industry, primarily because of Taiichi Ohno’s work within the Toyota Production System [3]. The primary objectives of lean management are waste reduction, value enhancement, and customer centricity [4]. Lean management is regarded as a methodology for cost and lead-time reduction that aims to maximize production efficiency and resource utilization while meeting customer demands [5].

Different industries consume resources to produce goods and services that satisfy human needs. Tangible, intangible, natural, and non-natural resources such as raw materials, energy, infrastructure, and knowledge contribute to dynamic capability drivers. Dynamic capabilities are defined as “a firm’s ability to integrate, build, and reconfigure internal and external competencies to address rapidly changing environments”. These capabilities are necessary for the continuous functioning of industrial activities. Increasing concerns about resource depletion, the volume of waste created, and emissions into the biological ecosystem continue to alter the organizational activities capable of addressing these concerns. Industrial sectors have continued to rethink methods and processes from a technical standpoint to minimize and/or omit potential negative impacts. Existing and emerging industrial sectors are developing resource-efficient methods and strategies capable of enhancing productivity, customer involvement, and sustainability [6].

Within the concept of lean management, waste identification is crucial. Waste is defined as activities that do not add value to a product and are considered unnecessary from a customer’s perspective. Waste can be categorized into seven types: defects, inventory, overprocessing, waiting, unnecessary motion, transportation, and overproduction [3]. See

Table 1. Seven types of wastes.

Seven Types of Wastes	Definition
Defects	Errors or faults that require rework or correction.
Inventory	Excess or unnecessary stock of materials or products.
Overprocessing	Performing more work or using more resources than required.
Waiting	Delays in the production process, where no value is added.
Unnecessary Motion	Unproductive movements of people or equipment.
Transportation	Excessive or inefficient movement of materials or products.
Overproduction	Producing more than what is needed or demanded.

.

The success of lean management lies in its emphasis on the precise identification and elimination of these wastes, leading to the refinement and efficiency of the production processes. By continuously reducing waste, manufacturing enterprises can reduce costs, enhance production quality, and respond more rapidly to customer demands. Widespread application of this approach enables the manufacturing industry to cope better with a competitive market environment and achieve continuous improvement and innovation.

2.3. Green Production

Today, manufacturing is at the crossroads of a deep transformation. Over the past few decades, an increasing number of production companies have embraced lean manufacturing models to boost operational efficiency. Concurrently, with the growing emphasis on sustainability in the competitive landscape, many firms are focusing on green manufacturing strategies, particularly to mitigate environmental impacts. Intriguingly, although lean management and green manufacturing strategies may seem distinct, numerous studies have found a mutually reinforcing relationship between them. The interplay between them is so pronounced that many companies are exploring ways to synergize them for heightened operational gains. However, this is not the entire story. With the rise of “Industry 4.0” or “Smart Manufacturing”, a new question emerges: how do intelligent technologies influence these two manufacturing strategies and further intensify their connection?

This is precisely what Fiorello et al. [7] investigated in their recent research. They proposed a framework to analyze how smart environments, relying on Industry 4.0 tools and techniques, underpin the journey of lean-green firms towards superior operational efficiency. Far from being academic, they shared this framework with actual manufacturing SMEs to discern their potential benefits in the real world [7].

The preliminary result shows that firms perceive the value of this framework. They believed that such a guiding schema could assist them in better integrating lean, green, and smart practices. However, the majority still emphasized lean manufacturing, turning to green strategies largely when mandated by law. This finding suggests that even as we step into the era of smart manufacturing, many companies remain perplexed about balancing and amalgamating these three strategies. Fiorello et al. [7] believe that their framework can offer direction, aiding firms in grasping the interplay between these strategies and leveraging them for greater competitive advantage. In conclusion, with the evolution of Industry 4.0 and intelligent technologies, the future of manufacturing will become increasingly lean, green, and smart. This necessitates a new paradigm and potent framework to assist firms in navigating this shift [7].

In recent years, with rising awareness of environmental conservation, sustainability has become an issue that businesses cannot afford to ignore [8]. This trend has led many countries to enact environmental preservation regulations, such as the UNFCCC. Globally, over 130 countries have actively responded to the call for environmental sustainability and have introduced regulations aimed at reducing carbon emissions, such as the European Union’s CBAM and the United States’ CCA. Green manufacturing has emerged under the influence of this wave [9].

The primary objective of green manufacturing is to reduce the consumption of energy and raw materials during the production process while minimizing unnecessary waste, including energy, raw materials, water, waste, and emissions. This is performed to decrease the negative impact of products and services on the environment [10]. Through green production, businesses cannot only reduce raw material and waste disposal costs but also enhance cost effectiveness, efficiency, and production output by simplifying overly complex non-essential processes [11].

2.4. Green Value Stream

In contemporary business, the pursuit of a reconciliation between profitability and environmental management has become a focus. Among the many ways to promote harmony, the GVSM has emerged as an effective tool. This chapter will cite some successful cases to explore the nature, advantages, and practical challenges of the GVSM and draw insights from meticulous research aimed at integrating the GVSM with the green accounting of economic entities in a competitive business environment.

Azeez and Mahdi [12] mentioned in their article that the GVSM proposes a novel approach to enhance operational performance while recognizing environmental and social aspects. This methodology is based on changing traditional operational processes to make them more environmentally friendly, including the design of green products, improvements in manufacturing processes, and the overall theme of reducing the environmental footprint [12]. At its core, the GVSM focuses on improving the flow of inventory and information, which are critical for making products or services available to consumers while mitigating environmental damage. This approach goes beyond the traditional focus on operational efficiency to incorporate environmental indicators such as energy consumption, raw material use, and the pollution index into the VSM process. This integration ultimately results in a holistic view of operational and environmental performances, paving the way for green productivity.

The practical advantages of the GVSM are manifold. By adopting the GVSM, companies can reduce carbon inventory levels, material consumption, and transportation costs, thereby improving operational efficiency. Additionally, this approach drives optimal equipment utilization, reduces facility space requirements, and increases production speed and flexibility. These benefits are not only actionable but also echo the larger goals of environmental protection, which are reflected in reducing waste, lowering energy consumption, and minimizing pollution.

However, the path to green productivity through the GVSM is not without obstacles. This study outlined a range of challenges that may hinder the successful implementation of the GVSM. These include a lack of environmental knowledge, senior management commitment, and financial resources. In particular, the lack of an enabling organizational culture and appropriate communication channels were highlighted as notable barriers. Additionally, technological barriers and the need for a skilled workforce to manage new technologies are highlighted as key challenges.

Budihardjo and Hadipuro [13] discussed the increasing importance of environmental factors in corporate success, advocating the coordination of profit goals and environmental protection through green productivity. Green productivity enables businesses to increase their operational efficiency while improving their environmental performance. One method to achieve this is to use a VSM with a green element called a GVSM [13].

In the practical application of the GVSM, this study combined secondary data collection and focus group discussions (FGDs) involving relevant production personnel of PT NIC Semarang to collect preliminary data and ideas for improving electricity, LPG, and water consumption. When comparing the initial current-state GVSM profile with the future-state GVSM profile, the results show substantial reductions in consumption: a 51.4% reduction in electricity consumption, a 24.42% reduction in LPG consumption, and a 60% reduction in water consumption.

However, this study yielded two notable results.

• In the food industry, the implementation of the GVSM must be customized such that experiments with the future-state GVSM do not affect the quality of the final product.
• FGDs are very effective in generating ideas for improving and ensuring that production personnel are committed to implementing these improvements.

This study highlights the potential of the GVSM as a tool to considerably improve green productivity by reducing resource consumption, which is not only beneficial to the environment but also to the operational efficiency and cost effectiveness of enterprises. It has the same goal as the GVSM discussed in this study and hopes to provide relevant contributions to metal manufacturing plants and electroplating-related industries.

In summary, this study aims to integrate the GVSM and lean production to achieve green production. These studies indicate that the GVSM, as articulated by the US Environmental Protection Agency, offers a new model for mitigating environmental losses while improving operational performance. Despite these challenges, the potential benefits of the GVSM remain compelling and warrant further research. Efforts to combine economic goals with environmental responsibility continue, and the GVSM serves as a beacon of hope in this pursuit.

2.5. Relationship between Lean Management and Green Manufacturing

Both lean and green manufacturing share the goal of reducing different types of waste. Although some studies suggest that the implementation of lean management has a causal effect on green manufacturing [14,15,16], this cause-and-effect relationship has been relatively underexplored. However, whether lean management has a positive or negative impact on a company’s sustainability is still uncertain [17].

In lean management philosophy, reducing waste, such as waiting times, may inadvertently lead to increased emissions and pollution. Conversely, in pursuit of green manufacturing, companies may invest more in environmentally friendly production processes [18]. Despite these potential trade-offs, lean management and green manufacturing are closely related to waste reduction efforts [19]. Lean management can help companies reduce their waste and emissions [20].

Author Brett Wills, in the book “Green Intentions: Creating a Green Value Stream to Compete and Win”, combines these two approaches into what he calls the GVSM. The GVSM combines an analysis commonly used in lean management, known as the VSM, with green manufacturing’s objective of reducing pollution. It also incorporates the seven major green wastes recognized by the Global Reporting Initiative (GRI), including energy, water, materials, garbage, transportation, emissions, and biodiversity impact. See

Table 2. Seven types of green waste.

Seven Types of Green Waste	Definition
Energy	Inefficient use or excessive consumption of energy resources
Water	Excessive or unnecessary use of water resources
Materials	Wasteful use of raw materials or resources in the production process
Garbage	The generation of unnecessary waste or harmful pollutants
Transportation	Unnecessary carbon emissions from transportation activities
Emissions	Overuse of packaging materials that contribute to environmental waste
Biodiversity Impact	Harmful effects on ecosystems and biodiversity due to production processes or practices

. Through the GVSM, a company can identify the various types of pollution generated during the production process and areas for improvement [21].

2.6. Standards and Scope of Carbon Inventory

The industry mainly refers to the relevant standards and guidelines from ISO 14064-1 [22] and the Greenhouse Gas Inventory Protocol when implementing the gas carbon inventory. These requirements must be met to achieve clarity and consistency in the inventory, reporting, and verification of GHGs [23].

Shen et al. [24] noted that the calculation scope of “organizational boundary” and “operational boundary” must be defined before the inventory calculation. There are geographical boundaries of greenhouse gas emission sources, while the “operational boundaries” can be divided into the following three categories.

Scope 1: Greenhouse gases (GHGs) are directly emitted by enterprises and organizations, such as carbon emissions from factory production, methane, and other gases used in the manufacturing process.

Scope 2: Indirect emission sources of energy refer to indirect greenhouse gas emissions caused by electricity, heat, or steam input from enterprises and organizations.

Scope 3: Other indirect emission sources include greenhouse gas emissions generated by business/organizational activities, such as employee commuting or business travel, the procurement of raw materials, production and transportation, product use, and emissions during waste and recycling stages [24].

2.7. Carbon-Neutral Strategy

Carbon neutrality refers to the total amount of carbon dioxide or greenhouse gas emissions directly or indirectly produced by a country, enterprise, product, activity, or individual within a certain period. This is achieved through the use of carbon offsets such as low-carbon energy, replacing fossil fuels, afforestation, energy saving, and carbon emission reduction to offset the emissions produced, realize positive and negative offsets, and finally achieve zero GHG emissions with the goal of preventing continuous warming of the earth.

Many international institutions and enterprises have achieved carbon neutrality [25]. To avoid reducing the confidence of expected users due to a lack of clear regulations, the British Standards Institution (BSI) first announced the PAS 2060 Carbon Neutrality Standard (Specification for the Demonstration of Carbon Neutrality) in April 2010, the world’s first international carbon neutrality standard at that time. Neutrality specifications are required to maintain the integrity of the concept of carbon neutrality and serve as a common benchmark for comparison. Additionally, in 2014, to promote carbon emission reduction actions at the enterprise level, the Domestic Environmental Protection Agency cooperated with the International Carbon Neutral Standard Formulation Unit (BSI) to study and release the PAS 2060:2014 standard [26]. This move, besides raising the attention of enterprises and the public to carbon footprints, has significantly increased willingness to participate, with remarkable results. The promotion of carbon neutrality can be divided into the planning, implementation, and continuation periods. The entities promoting carbon neutrality are expected to achieve PAS 2060 and declare carbon neutrality during these three periods. Xu et al. [27] proposed that a carbon-neutral operation process involves calculating emissions, reducing emissions, and offsetting unavoidable emissions [28]. The advantages of introducing carbon neutrality include finding opportunities for energy saving and cost reduction by reducing GHG emissions, promoting carbon trading and investing in related carbon offset plans to manage their own carbon assets, demonstrating corporate core values in the practice of social responsibility and sustainable commitments, and meeting customers’ requires for carbon emission reduction quantity requirements, market segmentation, and green consumer demands.

In the realm of green manufacturing and lean management, waste reduction is the primary goal that can reduce GHG emissions. One of the strategies for waste reduction is the reduce, reuse, and recycle (3R) management [28]. The purpose of 3R management is to reduce waste at its source, which is internationally recognized as a waste reduction strategy, as indicated by Schroeder and Robinson (2010). The combination of 3R management with lean management of the seven major wastes has proven effective [29]. In alignment with the principles outlined in the book “Green Intentions: Creating a Green Value Stream to Compete and Win”, a table summarizing carbon reduction strategies derived from the seven types of green wastes is presented below. See

Table 3. Seven types of green waste applied with 3R.

Seven Types of Green Waste	Reduce	Reduce	Recycle
Energy	V
Water	V	V	V
Materials	V	V	V
Garbage	V	V	V
Transportation	V
Emissions	V
Biodiversity Impact	V

, where “V” indicates that the method can effectively reduce waste.

3. Methods and Design

3.1. Study Subject

An electroplating factory and its production line set in Taiwan was selected. Various operating procedures have been developed for the standard electroplating process for different production lines. The operating procedures were divided into three major categories: 1. unloading operation; 2. receiving operations; and 3. mold adjustment operation. The product categories are coiled materials, terminal types, and nickel- and tin-plated products. Through the implementation of the two projects in the carbon inventory process, we explored the organization’s contribution to carbon neutrality after lean management. How can we understand the organization’s GHG/carbon emission status through carbon inventory and then conduct lean factory management? We can combine DMAIC with TRIZ and focus on seven types of green waste, and the objective is to determine aspects that can reduce carbon emissions and formulate corresponding carbon emission reduction strategies to achieve carbon neutrality.

3.2. Methods

This study used secondary data collection, expert meetings, and field study methods.

• Secondary Data

The secondary data we used includes the following items. See

Table 4. Secondary data type.

Name	Quantity	Type
Project plans	2	Qualitative and Quantitative
Lean diagnostic reports	12	Qualitative and Quantitative
Carbon inventory records	12	Qualitative and Quantitative
Expert meetings	3	Qualitative and Quantitative
14064-1 greenhouse gas report	1	Qualitative and Quantitative
Inventory EXCEL	1	Quantitative

.

2.

Expert Meeting

This study involved consultations with two experts: a professor from the Department of Information Management and a professor from the Department of Accounting and Information Technology. The GHG Inventory Facilitation Committee, established by the company, included seven staff members and two experts. Both professors and experts were certified in ISO 14064-1 and provided guidance for enhancing the carbon inventory process.

3.

Field Study

Field studies were conducted to implement and observe improvements directly on-site. This involved hands-on activities, in which the research team actively engaged in the manufacturing environment to apply and refine strategies for reducing carbon emissions and waste.

3.3. Framework

This study utilized DMAIC combined with the TRIZ (Figure 1) method to analyze the carbon inventory data of case companies to develop a strategy for carbon neutrality in electroplating plants.

DMAIC stands for “Define, Measure, Analyze, Improve, and Control” and is a data-driven approach that excels in the continuous enhancement of products, designs, and processes [30,31]. Simultaneously, TRIZ—an acronym for the Russian phrase “te-orija rezhenija izobretatelskih zadach”, the theory of creative problem solving—emerged as a systematic approach to the challenge. After an extensive analysis of 400,000 technology patents, Altshuller et al. [32] developed TRIZ and demonstrated that it was highly effective in promoting sustainability and minimizing environmental impacts [32,33]. In this study, the continuous improvement of DMAIC combined with TRIZ is used to find out problems through scientific methods; therefore, the research subjects can continue to pursue carbon emission reduction. In the future, they will continue to combine DMAIC with TRIZ to find a production process with higher carbon emissions, use TRIZ to analyze the solution to the problem, and return to the cycle of DMAIC to verify the effectiveness of the strategy.

3.4. Instrument

A key application of TRIZ methodology is its contradictory matrix. This matrix consists of thirty-nine features and forty inventive principles. The thirty-nine features were divided into vertical and horizontal components, where the vertical part represented improving features and the horizontal part represented worsening features. Thus, the matrix encompassed all 39 features in both directions. These thirty-nine improving and worsening features created 1521 possible combinations, each linked to one or more of the forty inventive principles. Given its effectiveness in problem solving, this study applied the TRIZ methodology to the process flow diagram (Figure 2) to develop and enhance carbon reduction strategies (

Table 5. Features in the contradiction matrix used in this study.

No.	Feature	Application
22	Loss of Energy	Electricity consumption of the air compressor is considered a loss of energy. The fourth-generation truck increases transport time and fuel consumption.
23	Loss of Substance	Air compressors lead to high electricity bills, resulting in a negative situation and increased costs.
31	Object-Generated Harmful Substances	CO and HC concentrations produced by trucks are considered harmful factors generated by the object.

and

Table 6. Invention principles used in this study.

No.	Inventive Principle	Application
2	Taking Out	By taking out the provision of disposable tableware and two vegetarian days per month, the company can reduce 50.7 kg of carbon emissions annually.
21	Skipping	To introduce AI to replace manual work for fast identification of defective products, thereby controlling control, improving product quality, and reducing resource waste.
22	Blessing in Disguise	The emission problem of the 6.5-ton truck can be regarded as a blessing in disguise, prompting the introduction of environmentally friendly trucks.
27	Cheap Short-Living Objects	Reduce the cost of energy by replacing the air conditioning and refrigeration equipment with R32 refrigerant models’ equipment.
35	Parameter Changes	Installation of individual meters for each machine of the company, utilizing the power consumption of each machine as an independent parameter to adjust the improvement in power wastage.

).

For the electroplating plant discussed in this study, carbon emissions from electricity accounted for 96% of total carbon emissions. Notably, the process flow diagram shown in Figure 2 indicates that most production steps require a large amount of electricity. Therefore, this study utilized TRIZ. Loss of energy (22) and loss of substance (23) determined how the research object could improve in terms of electricity. The main business model in this study is the OEM plating service. The harmful gases generated during the purchase of raw materials and the shipment of products were also focused on in this study; therefore, object-generated harmful substances (31) were also used.

3.5. Procedures and Data Analysis

The research began with two projects: lean management and carbon inventory. After identifying seven green wastes of the company, TRIZ was used to formulate carbon reduction strategies. Finally, the conclusions and recommendations are presented (Figure 3).

4. Results

4.1. Carbon Inventory Results

This study evaluates the carbon footprint and reduction potential of an electroplating plant in Taiwan using a detailed carbon inventory and lean management techniques. The key findings are summarized as follows.

4.1.1. Predominance of Electricity Consumption

Electricity consumption has emerged as the primary obstacle to effective carbon reduction in factories. This analysis highlights the critical need for energy conservation measures. To address this, this study recommends implementing energy-saving initiatives that can substantially reduce electricity waste and, consequently, mitigate the factory’s carbon footprint.

4.1.2. Assessment of Green Wastes

An evaluation of seven key green wastes revealed the factory’s progress in carbon reduction efforts. By targeting identified wastes, a company can accelerate its transition to achieve comprehensive carbon emission reduction.

4.1.3. Data Collection and Methodology

This research was founded on meticulous data collection and rigorous methodology. This involved analyzing fourteen comprehensive carbon inventory records and conducting three work-circle meetings. The accuracy and credibility of the research were enhanced by field research and expert consultations, which provided a thorough understanding of the factory’s carbon inventory.

4.1.4. Emphasis on DMAIC Framework

The Define, Measure, Analyze, Improve, and Control (DMAIC) framework was instrumental in structuring this study. The DMAIC framework facilitates a systematic approach from problem identification to solution validation, offering detailed insights into the factory’s carbon challenges and potential solutions.

4.2. Electroplating Factory Carbon Emission Reduction Strategy

The electroplating process requires considerable energy, particularly from equipment such as air compressors, which are fundamental for the operation. These compressors were constant across all the production lines and accounted for 14.2% of the factory’s total power use. Owing to their ubiquity and energy-intensive nature, experts recommend switching from traditional fixed-frequency air compressors to more efficient variable-frequency models. This transition is projected to yield a 25% decrease in energy consumption, translating to overall 2–3% savings for the factory (

Table 7. Energy and emission strategies in electroplating.

Item	Current State	Recommended Improvement	Projected Effect
Air Compressors	Fixed-frequency compressors account for 14.2% of total power use	Switch to variable-frequency compressors	25% reduction in energy consumption, 2–3% overall factory savings
Trucks	6.5-ton truck meets 2004 phase 4 standards but not the current standards	Upgrade to trucks meeting phase 6 environmental standards	CO concentration reduced from 3% to 2%, HC concentration halved from 2000 ppm to 1000 ppm

).

On the transportation side, mobile assets, such as trucks, have a substantial carbon footprint that requires close monitoring to align with evolving environmental standards. The factory’s current 6.5-ton truck, while once compliant with the fourth phase of the 2004 environmental standards, now lags behind current “CO concentration specifications” and “HC concentration specifications.” To address this issue, an upgrade to trucks that meet the more stringent sixth phase of environmental protection is recommended. Trucks aligned with this latest standard promise a reduced COP concentration (from 3% to 2%) and a halved HC concentration from 2000 ppm to 1000 ppm.

Carbon reduction in electroplating factories is achieved by diligent equipment upgrades and strict adherence to contemporary environmental standards. By targeting both power-hungry machinery and dated transportation assets, factories stand to benefit from both energy conservation and a substantial reduction in carbon emissions, setting a clear course towards a more sustainable future.

4.3. Assessment of Greenhouse Gas Emissions

This study provided a detailed assessment of GHG emissions to develop effective carbon reduction strategies. As shown in

Table 8. Greenhouse gas inventory of an electroplating factory.

Category	Subcategory	Facility	Project (Emission Source)	CO2	CH4	N2O	HFCs	PFCs, SF6, NF3	NF3 Emission Equivalent (Metric Tons CO2/Year	Emissions Share
Direct emission source	Stationary combustion source	Dynamo	Diesel fuel	0.0417	0.0000	0.0001	0.0000	0.0000	0.0418	0.0024%
	Mobile combustion source	Official car	Gasoline	9.7709	0.0983	0.3079	0.0000	0.0000	10.1772	0.5860%
			Diesel fuel	35.6621	0.0524	0.5124	0.0000	0.0000	36.2269	2.0861%
	Production process	Electroplating production line	Nitric acid	0.0000	0.0000	0.0197	0.0000	0.0000	0.0197	0.0011%
		Laboratory	Acetylene	0.1362	0.0000	0.0000	0.0000	0.0000	0.1362	0.007%
	Fugitive emission	Environmentally friendly Hailong fire extinguisher	HFC-227EA	0.1440	0.0000	0.0000	0.0000	0.0000	0.1440	0.0083%
		Ice water host	R-134A	0.0000	0.0000	0.0000	14.8716	0.0000	14.8716	0.8564%
		Air conditioners for residential and combustion buildings	R-410A	0.0000	0.0000	0.0000	1.5086	0.0000	1.5086	0.0869%
		Mobile air purifier	HFC-134A	0.0000	0.0000	0.0000	0.7436	0.0000	0.7436	0.0428%
			R-134A	0.0000	0.0000	0.0000	1.3036	0.0000	1.3036	0.0751%
		Household freezing and refrigeration equipment	HFC-134A	0.0000	0.0000	0.0000	0.0012	0.0000	0.0012	0.0001%
			R-124A	0.0000	0.0000	0.0000	0.0009	0.0000	0.0009	0.0001%
			R-407C	0.0000	0.0000	0.0000	0.0276	0.0000	0.0276	0.0015%
			R-134A	0.0000	0.0000	0.0000	0.0069	0.0000	0.0069	0.0004%
			R-134A (water dispenser)	0.0000	0.0000	0.0000	0.06532	0.0000	0.06532	0.0376%
Example 1 Emissions Subtotal				45.7550	0.1508	0.8401	19.1163	0.0000	65.8621	3.7926%
Energy indirect emission sources	Purchased electricity	Electricity usage	Purchased electricity	1670.7542	0.0000	0.0000	0.0000	0.0000	1670.7542	96.2074%
Example 2 Emissions Subtotal				1670.7542	0.0000	0.0000	0.0000	0.0000	1670.754	96.2074%
Category 1 and 2 emissions total									1736.6163	100.0000%

, the electroplating industry emits various GHGs that exacerbate global warming. To address this issue, adopting a carbon reduction strategy is crucial. As shown in Table 8, within the scope of the greenhouse gases examined in this study, the emissions mainly originated from CO₂, followed by nitrous oxide (N₂O) and methane. Although various refrigerants, such as HFC-134A, R-134A, and R-410A, play a role, their contributions are relatively small. In this case, the emissions of other gases, including HFCs, PFCs, SF6, and NF3, were negligible. Notably, emissions from gold and silver electroplating production are substantially CO₂ friendly, making them an important area for intervention. Similarly, aluminum production and electroplating can substantially increase N₂O emissions. When the entire landscape was assessed using a carbon equivalent (CO₂e) lens, gold and silver electroplating and aluminum production emerged as the major factors. This strategy should prioritize addressing CO₂ emissions, especially given their considerable impact on the overall picture of greenhouse gases. Simultaneously, reducing N₂O emissions, especially those generated during aluminum processing, is imperative. Recommendations for the industry include adopting cleaner and more efficient electroplating methods, considering the use of alternative refrigerants that reduce the global warming potential (GWP), and conducting frequent GHG monitoring and audits. These strategies are further complemented by enhanced employee knowledge through education on the best practices for reducing emissions and investigating carbon offset measures, such as tree planting or renewable energy investments.

Because of its nature, the electroplating industry, particularly gold, silver, and aluminum, has a distinct shading of carbon. A strong carbon reduction program that emphasizes operational enhancements and offsets is critical to ensure sustainable operations and environmental stewardship. Table 6 shows that the main GHG emissions within the scope of this inspection come from CO₂, followed by N₂O, IDE, and methane. Although various refrigerants, such as HFC-134A, R-134A, and R-410A, play a role, their contributions are relatively small. In this case, the emissions of other gases, including HFCs, PFCs, SF6, and NF3, were negligible. Notably, emissions from gold and silver electroplating production are significantly CO₂ friendly, making them an important area for intervention. Similarly, aluminum production and electroplating can notably increase N₂O emissions. When the entire landscape was assessed using a carbon equivalent (CO₂e) lens, gold and silver electroplating and aluminum production emerged as the major factors. Therefore, strategies should prioritize addressing CO₂ emissions, particularly given their significant impact on the overall picture of GHGs. Simultaneously, it is crucial to reduce N₂O emissions, especially those generated during aluminum processing. Recommendations for the industry include adopting cleaner and more efficient electroplating methods, considering the use of alternative refrigerants that reduce global warming potential (GWP), and conducting frequent GHG emission monitoring and audits. These strategies are further complemented by enhanced employee knowledge through education on the best practices for reducing emissions and investigating carbon offset measures, such as tree planting or renewable energy investments. Because of its nature, the electroplating industry, particularly gold, silver, and aluminum, has a distinct shading of carbon. A strong carbon emission reduction program that emphasizes operational enhancements and offsets is critical to ensure sustainable operations and environmental stewardship.

5. Discussion and Conclusions

A carbon reduction strategy was developed by combining DMAIC with TRIZ. First, corresponding improvement features were identified during the improvement process. After analyzing the corresponding worsening features, improvement methods were developed based on a contradiction matrix. This approach also provides companies with a model to follow when formulating carbon reduction strategies.

5.1. Conclusions

This study confirmed that the combination of DMAIC and TRIZ can effectively and sustainably reduce carbon emissions. By integrating DMAIC and TRIZ with standard operations, electroplating companies in Taiwan cannot only achieve environmental goals but also improve operational efficiency. Aligning with the Global Reporting Initiative (GRI) standards provides an additional layer of accountability, ensuring that businesses not only minimize waste but also adhere to globally recognized environmental benchmarks.

5.2. Suggestions for Management Practices

In terms of training and awareness, regular training sessions should be organized to educate employees on the importance of carbon reduction and how to plan for it. Such sessions enable employees to understand how to apply the TRIZ method to the improvement approach and to identify the direction of improvement through the contradiction matrix. Additionally, they encourage cross-departmental collaboration to share insights related to green and lean management and best practices. Furthermore, the company needs regular internal audits, environmental assessments, and equipment testing to measure the effectiveness of implementing green and lean strategies and ensure that it always meets GRI standards.

This involves not only employees within the company but also working with stakeholders, including customers and suppliers, to understand their views on carbon reduction and promote a collaborative approach to sustainable operations.

5.3. Management Implications

This study provides a clear direction for managers in the electroplating industry through management and decision making, emphasizing the importance of incorporating green and lean management practices into their strategic planning. Moreover, companies that actively adopt green and lean management methods stand out in the market and have clear competitive advantages in terms of sustainability and operational efficiency.

We hope that by adhering to the GRI standards, companies can mitigate potential environmental risks, ensure long-term operational continuity, and align themselves with global best practices. Demonstrating commitment to carbon reduction strengthens relationships with stakeholders, fosters trust, and ensures continued business growth.