This paper proposes building a sustainable development computing system for large organizations based on AI and IoT. The system leverages AI to calculate the carbon emissions caused by large organizations' activities and utilizes IoT devices to monitor and compute environmental coefficients. The system also employs automated devices to achieve net-zero carbon emissions. By integrating weather forecast information from meteorological agencies to understand external environmental conditions, and by consulting a knowledge database to devise appropriate response strategies, the AI system can activate relevant equipment to improve both the organization's living environment and carbon emission processes. The feasibility and practical application of this system will be demonstrated through actual simulations to enhance its viability and effectiveness.