Fuzzy Evaluation Of Carbon Performance Of Iron And Steel Enterprises Based On Balanced Scorecard

In recent years,resource shortage and environmental pollution have become the bottleneck of sustainable development.China has also begun to emphasize green development and attach importance to energy conservation and emission reduction work.However,the performance evaluation of iron and steel enterprises under the traditional extensive economic model is mostly only pursuing business performance,ignoring the impact on the ecological environment in the process of production.It is not conducive to comprehensive and effective assessment of corporate performance.In response to this limitation,this paper adds a low-carbon dimension based on the traditional balanced scorecard theory,combines corporate performance with low-carbon concepts,and builds a scientific and rational carbon performance evaluation index system to guide companies to take the path of ecological sustainable development.This paper uses literature research methods,questionnaire survey methods,comparative analysis methods,and case analysis methods to study the contents of four aspects: First,it introduces the background and significance of this paper,combs the research results of the relevantscholars on carbon performance evaluation,and puts forward the contents and research ideas.Second,it defines the concept of carbon performance,elaborates the theory of balanced scorecard and low-carbon economy,and provides theoretical support for constructing the carbon performance evaluation index system for the steel enterprises.Then,it analyzes the deficiencies of the performance evaluation system of steel enterprises under low-carbon economy,and proposes a carbon performance evaluation system based on the five-dimensional balanced scorecard,and comprehensively uses AHP and fuzzy comprehensive evaluation method to construct an indicator system evaluation model.Finally,the SG steel enterprises is used as a case to comprehensively evaluate its carbon performance,analyze the evaluation results,and propose corresponding improvement measures.The main conclusions of this paper are as follows: First,the balanced scorecard is innovated and optimized,the low-carbon dimension is added to the balanced scorecard,and the external environmental factors and internal factors are considered synthetically to realize the coordinated development of economic and environmental benefits.Second,the AHP method is used to determine the index weights,the fuzzy comprehensive evaluation method is used to analyze membership degree of the evaluation results,and the evaluation model of the index system is constructed through the combination of two methods,which provide a guarantee forthe scientific rationality of the evaluation results.Third,the SG iron and steel enterprises were evaluated for carbon performance,and the comprehensive evaluation results are obtained as general.The results of the five dimensions of the balanced scorecard are verified and analyzed,and some suggestions to improve the company’s carbon performance of the enterprises are put forward.This paper verifies the practicability and operability of the carbon performance evaluation index system from the perspective of low-carbon,and provides a new direction for enterprises to build a low-carbon performance index system.It also provides theoretical and methodological guidance for the study of carbon performance evaluation in iron and steel enterprises.However,the selected assessment index is not comprehensive enough and the evaluation method has a certain subjective color,so it needs further adjustment and improvement.