Research On Comprehensive Performance Evaluation Of Coal Enterprises From The Perspective Of Sustainable Development

With the increasingly serious ecological problems such as environmental pollution and energy depletion,sustainable development has become the common focus of attention of all countries in the world.Nowadays,the connotation of sustainable development is becoming more and more abundant.It no longer only involves the ecological level,but has gradually penetrated into the economic environment and evolved into the sustainable development of enterprises.That is to say,enterprises should pursue the coordinated development of economic,environmental and social benefits in the development process.Coal enterprises are environmentally consuming and energy-dependent enterprises,and they have the characteristics of "high mining,high energy consumption,high pollution,high emissions" and other characteristics,which obviously conflict with t the concept of sustainable development to a certain extent.Therefore,using relevant theories to optimize and improve the traditional performance evaluation system of coal companies,build a comprehensive performance evaluation system and model of coal companies that meet the requirements of sustainable development,and apply them to specific companies,which will help coal companies identify Key factors in the process of sustainable development,insight into the deficiencies in the process of development and improvement,to achieve sustainable development of the enterprise.Based on the above background,this article is based on the current status of the sustainable development and performance evaluation of coal enterprises,guided by the sustainable development theory and triple performance theory,determines the construction of the performance evaluation index system from the three dimensions of economy,environment and society.According to certain principles,30 specific evaluation indicators are selected from these three dimensions to form a comprehensive performance evaluation system for coal enterprises from the perspective of sustainable development;secondly,in order to ensure objectivity,the entropy method is used to rank the importance of evaluation indicators,And then use the catastrophe progression method to model to determine the static performance based on the evaluation system.And use the triple performance vector evaluation model to further modify the static performance to evaluate the comprehensive performance level more reasonably.Using the above-mentioned evaluation system and model,choose A company as the case object to conduct specific research,evaluate and analyze the three aspects of the company’s economic performance,environmental performance and social performance to measure the overall performance level of A company.Based on the evaluation results and the development environment and trends of coal enterprises,the following countermeasures are put forward on how to improve the overall performance of coal enterprise A:From a national level,it should continue to deepen supply-side reforms,formulate reasonable environmental policies,and strengthen social responsibility information Disclosure and other strategies;from the perspective of the enterprise itself,It is necessary to implement measure such as "increasing revenue and reducing expenditure" to strengthen development capabilities,strengthen energy conservation and emission reduction to achieve green development,increase awareness of social responsibility,and promote coordinated development of triple performance.Only by ensuring the coordinated development of economic benefits,environmental benefits and social benefits,and improving the overall performance of the company can companies achieve their own sustainable development.