Research On Performance Evaluation Index System Of Chemical Enterprise Based On ESG Perspective

Since the two-carbon target is proposed,the economic development,energy transformation and resource protection of our country in a long time in the future will be expanded around it.In the context of the two-carbon,chemical enterprises will face a critical period of green and low carbon transformation and upgrading.As a new index evaluation system to pursue the long-term value growth of enterprises,ESG fully reflects the comprehensive performance evaluation concept under the environmental,social and governance dimensions,and plays an important role in promoting the improvement and development of the current performance evaluation index system.In this regard,based on the perspective of ESG,this paper constructs a new performance evaluation index system under the dimensions of finance,environment,society and governance,and applies it to enterprise W,which is not only conducive to the theoretical research of ESG performance evaluation index system.Moreover,it is helpful for chemical enterprises to meet the compliance requirements of regulatory authorities and industry authorities,comply with the investment needs of the capital market,and meet their own endogenous development needs,which is of great significance for the transformation and upgrading of chemical enterprises and the realization of the two-carbon target.Firstly,this paper adopts the literature research method to review the ESG concept and related research theories and results of its performance evaluation index system,defines the connotation of ESG concept and the concept of performance evaluation system,and expounds its closely related stakeholder theory,sustainable development theory and triple bottom line theory,so as to provide scientific and reasonable theoretical support for this paper.Secondly,this paper sorts out the situation of chemical enterprises and the present situation of performance evaluation index system,analyzes the existing problems,and analyzes the necessity and feasibility of introducing ESG concept into the performance evaluation index system of chemical enterprises.Then,according to the new requirements of national sustainable development,combined with the characteristics of chemical enterprises and the current performance evaluation index system,based on the perspective of ESG,starting from the four dimensions of finance,environment,society and governance,45 third-level indicators including 15 second-level indicators that are closely related to the green transformation and upgrading of chemical enterprises and sustainable development are constructed.The index is weighted by analytic hierarchy process.Finally,taking Enterprise W as an example and taking 2018 as the historical standard value to calculate the performance evaluation results from 2019 to 2021,it is found that except 2019,the comprehensive performance evaluation results of other years have been significantly improved.Based on this,the author puts forward some specific suggestions: first,strengthen the linkage between industry and finance,optimize the capital structure;Second,promote green and low-carbon transformation to improve energy conservation and consumption reduction.Third,build a community of shared interests and enhance social responsibility.Fourth,we will improve the governance structure and mechanisms and enhance the effectiveness of governance.In this paper,the concept of ESG is implemented to the level of chemical enterprises in need of green low-carbon transformation and sustainable development,and non-financial indicators such as ESG are introduced into the performance evaluation index system of chemical enterprises for system innovation,which to some extent makes up for the limitations of the traditional performance evaluation index system based on financial evaluation,and enriches the theoretical research of ESG performance evaluation index system.At the same time,the application innovation is carried out by taking W enterprise as an example,which enriches the research ideas of chemical enterprises to achieve the twocarbon target at the micro level.