ESG视角下煤炭企业综合绩效评价研究

Research on Comprehensive Performance Evaluation of Coal Enterprises under ESG Perspective

摘要: 在“双碳”目标、新发展理念及中国式现代化建设的战略指引下，可持续发展已成为企业发展的核心导向，要求企业突破传统显性经济价值的局限，兼顾环境价值与社会价值创造。文章以煤炭企业中的Z企业为研究对象展开研究，以ESG理论为内核，对煤炭企业的综合绩效进行评价。通过总结煤炭行业的特征，选取最能反映煤炭企业绩效的关键因素进而筛选关键指标构建集财务、环境、社会和公司治理于一体的综合绩效评价模型。随后，结合Z企业的各指标原始数据，引入突变级数法量化非财务指标的权重系数，计算得出Z企业最终综合绩效总评分，验证了使用突变级数法和熵值法评价企业绩效的合理性。本文旨在通过构建综合绩效评价体系识别煤炭企业发展过程中的不足之处，辅助投资者与管理层实现投资风险的科学量化和企业战略的有效制定，实现企业可持续发展。

Abstract: Guided by the strategic orientation of the “double carbon” goal, the new development concept, and the construction of Chinese-style modernization, sustainable development has become the core orientation of enterprise development, which requires enterprises to break through the limitations of traditional explicit economic value and take into account the creation of environmental value and social value. This article takes Z enterprise in the coal industry as the research object, using ESG theory as the core to evaluate the comprehensive performance of coal enterprises. By summing up the characteristics of the coal industry, the key factors that can reflect the performance of coal enterprises are selected, and then the key indicators are selected to construct a comprehensive performance evaluation model that integrates finance, environment, society, and corporate governance. Subsequently, combined with the original data of each indicator of Z enterprise, the mutation sequence method is introduced to quantify the weight coefficient of non-financial indicators, and the final comprehensive performance total score of Z enterprise is calculated, which verifies the rationality of using the mutation sequence method and entropy method to evaluate enterprise performance. This article aims to find out the shortcomings of the coal enterprise development process by constructing a comprehensive performance evaluation system, to assist investors and management in achieving the scientific quantification of investment risks and the effective formulation of enterprise strategy, and to achieve the sustainable development of enterprises.