Low carbon competitive patterns based upon low-carbon assets have developed in industries across the world. In the paper, three typical enterprises are used as examples to identify carbon assets from the perspective of enterprise business contexts, and to extract the interactive framework. This paper makes quantitative description of the value contribution principle of each carbon asset module and sets up the simulation strategies for relevant carbon assets. On the basis of these, an Agent-Based Modelling & Simulation (ABMS) system is created and built to simulate and analyse the difference in the evolution of carbon assets. The results demonstrate the emergent properties of enterprise carbon assets. The simulation study also shows remarkable heterogeneity of evolution paths with low-carbon technologies and low-carbon brands, which are the key factors leading to the evolution of other carbon assets and the adjustment of strategies. Finally, recommendations are made to improve the management of enterprises carbon assets