Construction And Application Of Enterprise Green Development Performance Evaluation System

In this day and age,the rapid development of the economy has been accompanied by more and more significant damage to the natural environment,so green development has become a global trend,with industry and economic development being integrated into the concept of green development throughout.As a major development country in the world,China has long regarded ecological protection as a key development issue,but the contradiction between economic growth,environmental protection and social development is still very prominent,and the task of green development in the future is still very arduous.Performance evaluation is a key aspect of business management that measures the economic situation,management effectiveness and business results of an enterprise,so that shortcomings in business can be identified and improved.Traditional performance evaluation is a financial performance evaluation system based on profit maximisation as the core objective,which has greatly reduced the enthusiasm of enterprises in terms of ecological protection and social responsibility,and is not conducive to their green development.Therefore,it is imperative for China to reshape its development philosophy,optimise its industrial structure,enhance its environmental management and accelerate the construction of a green development performance evaluation system.Therefore,in order to speed up the establishment and perfection of the performance evaluation system related to green development and alleviate the current environmental and resource problems of the country,this paper selects Anshan Iron and Steel Company as the case study object,based on the perspective of green development and relevant theories,introduces the current situation of green development and performance evaluation of Anshan Iron and Steel Company.Based on these problems,the green development performance evaluation system was constructed from the three perspectives of economic performance,environmental performance and social performance by applying the hierarchical analysis method and applying it to Anshan Steel.The analysis shows that Anshan Steel has a low and uneven level of economic development,a lack of continuity and completeness in the disclosure of green development performance information,a lack of significant environmental protection,a low level of social performance,a lack of relevant technical personnel and a lack of legal system,etc.Accordingly,recommendations are made to improve Anshan Steel's green development performance evaluation system,to promote its future green development and to provide some reference for similar high pollution enterprises in China.