Research On Comprehensive Performance Evaluation Of Petrochemical Enterprises Under The Background Of "Carbon Peaking And Carbon Neutrality"

At present,the problem of environmental protection caused by global greenhouse effect is becoming more and more prominent.As a representative of developing countries,China has put forward the great goal of "Carbon peaking and carbon neutrality",that is,striving to reach the peak of carbon emissions before 2030 and achieve carbon neutrality before 2060.However,at present,the domestic situation is very serious.A large number of projects with high energy consumption and heavy pollution emission are driven by the international economic environment,and continue to challenge the tolerance limit of the natural environment,which poses a great risk to the sustainable development of our country’s environmental protection field.With the establishment of the carbon emission rights trading market in the petrochemical industry in 2021,the country has put forward higher requirements for energy conservation and emission reduction in the petrochemical industry.The petrochemical industry must also increase investment in environmental protection,so as to reduce the increased operating costs.Based on this,this paper hopes to establish a comprehensive performance evaluation system suitable for the petrochemical industry of our country through comprehensive performance evaluation of finance,environment and society.First of all,fully read the relevant literature at home and abroad,clarify the development characteristics of the petrochemical industry,the uniqueness of the performance evaluation of the petrochemical industry,the impact of the "Carbon peaking and carbon neutrality" target on the development of the domestic petrochemical industry and other issues,sort out the research focus;Secondly,on the basis of the theory of sustainable development and the concept of low-carbon development,the overall performance assessment structure of petrochemical enterprises under the goal of "Carbon peaking and carbon neutrality" is established by using relevant data and information as the basis of index selection,and the importance level of the goals is evaluated by entropy method,so as to achieve the purpose of improving the comprehensive performance assessment system.The evaluation index system constructed in this paper is based on the "Carbon peaking and carbon neutrality" target,covering financial performance,environmental performance and social performance.Representative performance evaluation indicators with high importance level are selected by entropy method.For indicators that cannot be judged by quantitative data,qualitative indicators are selected and listed in additional items for display.Finally,the evaluation index system is applied to SINOPEC,the largest typical petrochemical enterprise in China,and the application results are analyzed.It is found that the performance evaluation of domestic petrochemical industry is still dominated by traditional financial performance evaluation,lacking an effective comprehensive performance evaluation system,and most petrochemical enterprises lack the initiative to carry out green and low-carbon transformation.Therefore,this paper puts forward suggestions on how to guide petrochemical enterprises to carry out green and lowcarbon transformation and how to improve the performance evaluation method of petrochemical enterprises.It is hoped that the research of this paper will make petrochemical enterprises pay more attention to the comprehensive performance evaluation under the goal of "Carbon peaking and carbon neutrality",and provide a new perspective and thought for the related research of other industries.