Artificial Neural Network-Based Classification of Industrial Sustainability Profiles for Differentiated Fiscal Policy Design in Remanufacturing Processes

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:A novel application of ANN for sustainability profile classification in remanufacturing; good for those working on machine learning in sustainability.

🏢実務担当者:The Gradio interface enables sustainability teams to classify manufacturing units without coding, but real-world validation is needed.

🏛政策担当者:Highlights potential for AI-driven differentiated fiscal incentives in industrial decarbonization, though caution is needed due to moderate accuracy and synthetic data.

The design of differentiated fiscal instruments for industrial sustainability requires robust, data-driven tools capable of capturing the heterogeneity of environmental performance across manufacturing units—a challenge that conventional econometric approaches address only partially, given the non-linear nature of operational–environmental interactions in reconfigurable production systems. This study introduces a two-phase computational framework that integrates unsupervised machine learning and supervised classification to generate evidence-based sustainability profiles for fiscal policy targeting. Its principal contribution is the combination of K-Means clustering with a binary artificial neural network (ANN) classifier, operationalized through an accessible decision-support interface that enables differentiated incentive allocation without requiring programming expertise from policymakers. A dataset of 1000 manufacturing records comprising seven operational and technological input variables—material usage, production capacity, reconfiguration time, downtime, AI optimization, IoT connectivity, and predictive maintenance—and three environmental output indicators—energy consumption, carbon emissions, and waste generation—was analyzed. In Phase One, K-Means segmentation with k = 6, selected through multi-criteria convergence (Silhouette = 0.102; Elbow, Davies–Bouldin, and Calinski–Harabasz indices), identified six distinct sustainability profiles with marked environmental differentiation. In Phase Two, a binary ANN classifier (architecture: 7 → 64 → 32 → 1 neurons; ReLU and sigmoid activations) was trained to distinguish the reference cluster C0 (low environmental impact: energy 145.1 kWh, emissions 45.2 CO2-eq) from the high-impact cluster C1 (emissions 67.8 CO2-eq, waste 41.5 kg). The trained classifier achieved an overall accuracy of 75.4% and an AUC-ROC of 0.774 on the held-out test set, with a macro-averaged F1-score of 0.753 and a Cohen’s kappa coefficient of 0.508, indicating moderate-to-substantial agreement beyond chance. Class C1 (high-impact establishments) achieved a precision of 0.794 and a recall of 0.730, supporting reliable identification of manufacturing units that would most benefit from targeted fiscal support. The framework is deployed through a Gradio-based graphical interface incorporating a traffic-light sustainability classification (green/yellow/red), enabling direct and interactive application by tax authorities and industrial policymakers. The modular architecture supports adaptation to larger or sector-specific datasets, making it transferable across industrial policy contexts.

• semanticscholar https://doi.org/10.3390/pr14091501first seen 2026-05-15 20:49:52