Abstract: In the context of the 'dual carbon' strategy, promoting decoupling of carbon emissions is an essential step towards achieving high-end and green manufacturing. However, existing research on decoupling carbon emissions in the manufacturing industry mainly focuses on a national level analysis of the overall industry, lacking studies at regional and sectoral levels with insufficient specificity. This article takes a dual perspective from both regional and sectoral levels to examine the decoupling effects of carbon emissions in China's manufacturing industry using the Tapio decoupling model combined with LMDI and Kaya identity decomposition methods. The study finds that there are different characteristics regarding decoupling effects among manufacturing industries in eastern, central, and western regions. Overall better performance is observed during the stage of high-quality development compared to rapid development. High-end and low-end manufacturing sectors are more likely to achieve decoupling compared to mid-range manufacturing. Furthermore, factors such as output scale, industrial structure, and carbon intensity have significant impacts on their respective roles in achieving decoupling of carbon emissions at the sectoral level perspective; followed by high-end manufacturing sectors while low-end sectors are least affected.

Key words: manufacturing industry, carbon emissions decoupling, decomposition effects, dual perspective