Evaluation Of Sustainable Development Ability Of Enterprise A From The Perspective Of ESG

Our country enters the period of high-quality development,requiring innovation as an endogenous driving force,sticking to the strategic guidance of green development,its requirements are consistent with the connotation of sustainable development,our country has also put forward the "double carbon" goal in 2020,ESG has received much attention as an important policy grabber.Its basic idea is in line with the high-quality development concept and sustainable development concept.Therefore,supplementing the research on the sustainable development ability of enterprises with ESG is the internal demand for the high-quality development of enterprises.The coal industry,as the mainstay industry of our country,is very important to social and economic development.The extensive management mode of the coal enterprises in the past caused various problems such as low coal resource utilization efficiency and environmental destruction,which does not meet the requirements of sustainable development anymore,so the coal enterprises need to be reformed.Therefore,the sustainable development ability of coal enterprises is analyzed in combination with the concept of ESG.By constructing a more comprehensive evaluation system and using scientific evaluation methods,the sustainable development ability of coal enterprises is comprehensively analyzed,which is conducive to finding deficiencies,timely improvement,improving the sustainable development ability of enterprises.Based on the above background,on the basis of literature review and theoretical analysis,and according to the development characteristics of the coal industry,this paper analyzes the necessity of evaluating the sustainable development ability of coal enterprises from the perspective of ESG.Under the theoretical guidance of sustainable development theory,stakeholder theory and triple bottom line theory,with reference to the research results of previous scholars,an evaluation system of sustainable development capability has been established,which includes economy,environment,society and governance.In the evaluation process,the analytic hierarchy process(AHP)and the mutation progression method are used to make A vertical comparison of the economic development,environmental governance,social responsibility fulfillment and corporate governance of enterprise A from 2018 to 2021,and A comprehensive analysis of the sustainable development ability of enterprise A shows that the sustainable development performance of enterprise A is generally on the rise,and the enterprise has strong sustainable development ability.However,it is relatively weak in green investment,employee security,anti-risk ability,information disclosure and other aspects,so it should further increase investment in environmental protection,improve employee security system,increase the disclosure of ESG information,continue to maintain a high level of R&D investment,and improve core competitiveness.Finally,it is concluded that evaluating the sustainable development ability of coal enterprises from the perspective of ESG is conducive to discovering the advantages and disadvantages of the development of coal enterprises and clarifying the direction of future improvement.Only by achieving the coordination of economic,social,environmental and governance aspects can coal enterprises achieve sustainable development.