| Since the new century,the economy of our country has developed rapidly,and the people’s living standards have also been steadily raised.And with that comes,it has also brought about a series of problems with the rapid economic development,such as,the pollution of the ecological environment,the condemnation of social responsibilities.Under the sustainable development trendy,companies should pursue the unified development of economy,ecology and social responsibility in line with the people-oriented business philosophy.Although some companies also use some non-financial indicators to do the performance evaluation,most of these non-financial indicators focus on employees’ growth and corporate innovation capabilities within the relatively little attention on the ecological environment and social impact.Coal industries are my country’s pillar income.To make the sustainable development of the coal industry come true,is a major guarantee for economy development.Therefore,it is a necessary trend to build a performance evaluation system for the sustainable development of the coal industry.It will help companies pursue economic benefits while ensuring the protection of the ecological environment and the fulfillment of social responsibilities.In this essay,it takes Group A as an example.First of all,it sorts out and reviews the related literature of traditional performance evaluation and performance evaluation research with the perspective of sustainable development.Besides,it introduces the theoretical basis of two performance evaluation ideas on this basis.Secondly,it introduces the current situation of performance evaluation of Group A and analyzes the existing problems.Next,choosing 27 indicators under three different perspectives,and the entropy method and Topsis method were also used to construct a performance evaluation system from the perspective of sustainability.Finally,the system is used to evaluate the horizontal and vertical performance of Group A,and the gray correlation analysis method is used to find the key factors,which affecting the overall performance,and then analyze the problems in its operation and give the suggestions for improvement.In this essay,it longitudinally evaluates the comprehensive performance of Group A from 2015 to 2019,also,it compares the performance in 2019 with the other three listed companies in the coal industry,as a result,it finds the ignorance cash flow management,invests less on environmental protection and has potential safety hazards.In order to solve these problems,the key suggestions were put forward to strengthen budget management,improve the efficiency of capital use,fully realize mechanized mining,recommend cost reduction and efficiency enhancement,strive to develop new kinetic energy,and increase environmental protection capital investment.To sum up,the development of the coal industry should not only focus on the growth of economic benefits,but should improve the sustainable development capabilities of enterprises from a comprehensive level.In this essay,the construction of the performance evaluation system from the perspective of sustainable development of Group A can provide new ideas and enlightenments for the performance evaluation of the coal industry. |
