| Facing the threat of global climate change,from the UN Framework Convention on Climate Change to the Kyoto Protocol to the Paris Agreement,countries have made many efforts to improve the relevant systems of environmental protection.China has also actively practiced the concept of low-carbon,and the proposed goals of carbon peak and carbon neutrality reflect the strategic determination to accelerate the transformation of green and low-carbon.Under the guidance of the "dual carbon" goal,all industries have ushered in opportunities for transformation and upgrading,and the food industry is related to the vital needs of the people,so it is more necessary to closely integrate the low-carbon theory to take the road of sustainable development.Food processing is the main link of the food supply chain.With high energy and water consumption,facing the pressure of the domestic "dual carbon" goal and the requirements of international food carbon labeling system,food processing enterprises,as the main body of processing and manufacturing activities,should become the main force to promote low-carbon transformation.In order to test the effectiveness of its transformation,supervise environmental behavior and identify the key points of environmental control,it is necessary to evaluate environmental performance.This paper mainly focuses on the combination of theory and demonstration.At the theoretical level,combing the relevant literature,concepts and theories,combined with the international general environmental performance evaluation index system standards,based on the development status of China’s food processing industry,the characteristics of industrial pollution and the environmental information disclosure of enterprises,considering the urgency of reducing pollution and carbon,this paper constructs the environmental performance evaluation index system of food processing enterprises under the background of low-carbon economy.The influencing factors of environmental performance are selected from the internal and external perspectives of food processing enterprises.At the empirical level,the carbon dioxide emissions are calculated,and then based on the panel data of 22 listed food processing enterprises from 2016 to 2019,the environmental performance under carbon emission constraints and non-carbon emission constraints are evaluated from static and dynamic perspectives respectively by employing the SBM-Undesirable model and the GML index.Finally,the Tobit regression model is used to empirically analyze the factors affecting static environmental performance.The results show that:(1)the production efficiency of the sample food processing enterprises without considering environmental factors is higher than the environmental performance considering undesired output;The environmental performance under carbon emission constraints is slightly higher than that without considering carbon emission,but they are in an invalid state;There is a certain gap in environmental performance among enterprises,and considering carbon emissions will have different effects on the changes in environmental performance of each enterprises.(2)Technological progress plays a major driving role in the overall improvement of environmental total factor productivity;Technical progress index and technical efficiency index have different effects on the GML index of each enterprise.(3)The internal factors that have remarkable positive influence on environmental performance are environmental strategy and gender diversity of the board of directors,the external factors are social public supervision and media attention,while the R& D intensity and the size of the board of directors have a significant negative impact,and the independence of the board of directors and government subsidies have no appreciable effect.According to the above conclusions,suggestions to improve the environmental performance level of food processing enterprises are putted forward from the two aspects of internal management and external supervision.It is considered that food processing enterprises should optimize the input-output structure and improve the environmental management strategies and decisions of the board of directors in certification,R & D and other aspects in accordance with the development requirements of low-carbon economy.At the same time,the government,the public and the media should form a joint regulatory force to jointly promote the green,low-carbon Sustainable development. |