Corporate Performance Evaluation Of BG From The Perspective Of Carbon Information Disclosure Research

Carbon emissions and related greenhouse gas emissions have a comprehensive impact on the global environment,resulting in frequent extreme weather events and resource scarcity,which now pose a significant threat to human survival.As the world’s climate and environment continue to worsen,the international community has become more focused on environmental protection.Currently,"low-carbon development" has become the primary goal for all countries and economies,and it has gradually entered the historical stage.In a low-carbon economy,stakeholders require companies to disclose relevant carbon emission information urgently.Simultaneously,the purpose of business activities is to enhance corporate performance,and evaluating enterprise performance from the perspective of carbon information disclosure is more in line with the current background.The steel industry is one of the heavy-polluting and high-emission industries,so it is vital to pay attention to its carbon emissions and information disclosure to promote the industry and enterprises to actively transform,conserve energy,reduce emissions,and achieve sustainable development.This paper primarily investigates the performance of enterprises in the context of environmental changes,policy and regulatory requirements.It does so by examining existing research on carbon information disclosure and enterprise performance and constructing an evaluation system for enterprise performance based on carbon information disclosure.Firstly,the paper analyzes and evaluates the current state of carbon information disclosure and financial performance in BG steel companies and the steel industry.Secondly,the paper systematically reviews relevant literature on carbon information disclosure and enterprise performance,extracting 18 evaluation indicators.The paper then uses the analytic hierarchy method and the fuzzy comprehensive evaluation method to assign weights to each index and obtain evaluation results,establishing a performance evaluation system for BG companies based on carbon information disclosure.Finally,the paper analyzes and draws conclusions about enterprise performance based on the evaluation results and provides suggestions for improving corporate carbon information disclosure,awareness,and economic performance across various indicators.This paper evaluates the current performance of steel companies represented by BG companies by constructing an enterprise performance evaluation system from the perspective of carbon information disclosure.The paper discusses BG’s achievements in carbon disclosure and sustainable development in order to enhance the competitiveness of enterprises in the market.Overall,the evaluation of a steel company’s performance provides insight into the enterprise’s development status under the background of carbon information disclosure.This can serve as a reference for the performance evaluation of other steel industries from the perspective of carbon information disclosure.