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Supervising the environmental protection behavior of enterprises is a key strategy to achieve "carbon peaking and carbon neutrality". This research innovatively proposes the concept of precise supervision, aiming to implement differentiated supervision measures for different types of enterprises, and realize the precise supervision method of enterprise environmental protection, which is different from the traditional supervision mode. Firstly, this paper proposes a novel MEBF+ method based on the benchmark algorithm MEBF, and obtains MEBF++ after incorporating the model bias. Secondly, based on the dataset of environmental supervision and certification of listed Chinese companies, the accuracy and robustness of the proposed method are verified by using multiple evaluation indicators. Finally, based on the analysis of the experimental results, two precise supervision concepts, narrow and broad, are proposed under the low-carbon background. The results show that compared with the benchmark method, the accuracy of the proposed method has been improved to a large extent. In addition, the precise supervision proposed in this paper can help reduce the consumption of manpower and resources as well as unite the public to monitor the environmental protection behavior of enterprises.

Precise Supervision of Enterprise Environmental Protection Behavior Based on Boolean Matrix Factorization under Low Carbon Background