Research On ESG Performance Evaluation System Of Food Enterprises Based On Balanced Scorecard

With the accelerated modernization of our country,all sectors of society attach more importance to the implementation of enterprise ESG.As an important pillar industry of China’s economic and social development,the food industry has been concerned about the implementation of ESG in food safety,environmental pollution,rural revitalization and other aspects.The food industry started to release ESG annual reports earlier in China.However,in the stage of high-quality development,how to effectively evaluate the ESG performance of Chinese food enterprises is still in the preliminary stage,and the unified performance evaluation standards and procedures have not been formed.In the new stage of high quality development of the food industry,how to build a comprehensive,scientific and reasonable ESG performance evaluation system for food enterprises has become one of the main tasks for enterprises to achieve long-term sustainable development goals.This paper mainly studies how to establish a set of scientific and feasible ESG performance evaluation system.First of all,this paper collects and collates the relevant literature of ESG performance evaluation of domestic and foreign enterprises.Based on the existing research,the principle of establishing the ESG performance evaluation system of food enterprises is discussed,and according to the characteristics of food enterprises,the combination of balanced scorecard and ESG is selected as the selection dimension of the index system.A matrix index model was constructed according to the above two theoretical dimensions.Based on a comprehensive analysis of the ESG content of food enterprises,the corresponding evaluation indicators were selected and corrected,adjusted and classified,and a BSC-ESG evaluation model was constructed to evaluate the ESG performance of food enterprises,including 36 indicators.Secondly,AHP method is used to give weight to each index,and fuzzy comprehensive evaluation method is used to evaluate and analyze the ESG performance of A company,which verifies the effectiveness and feasibility of the evaluation system.Finally,this paper puts forward relevant suggestions from the aspects of improving the management’s attention to ESG,improving the performance evaluation system of ESG,and calling on the government to introduce performance evaluation standards that fully reflect the enterprise environment,society and corporate governance as soon as possible.It is hoped that the research on the performance evaluation system based on ESG can guide food enterprises to attach importance to ESG performance and provide a new perspective for other enterprises to evaluate ESG performance.