Research On Shipping Enterprise Performance Evaluation Including ESG

Our country has entered the stage of high-quality development,and high-quality development in enterprise stratification needs to meet the requirements of international standards system about social responsibility,labor safety,environmental performance and so on.ESG advocates the business concept of protecting the environment,fulfilling social responsibility and improving governance level,which coincides with the highquality development strategy of enterprises.In recent years,the requirements of the regulatory authorities on the disclosure of ESG information have been strengthened,and the initiative of listed companies to disclose ESG-related information has also been increasing.However,the problem of enterprises unilaterally pursuing the maximization of their own economic benefits still exists.The fundamental reason is that the management does not have a good understanding of the sustainable development concept of green environmental protection,and focuses on the financial performance of enterprises.The lack of attention to environmental protection,social responsibility and corporate governance results in the lack of scientific enterprise performance evaluation methods.Therefore,in order to promote the high-quality development of enterprises and drive enterprises to adhere to green and sustainable development,it is necessary to increase the publicity of ESG concept,improve the management’s attention to ESG,standardize enterprise operation behavior,and build a performance evaluation system incorporating ESG according to the industrial operation characteristics.Shipping enterprises are characterized by intensive capital,large performance fluctuations,serious environmental pollution,and multiple safety hazards.In order to practice the green and sustainable concept of ESG,this paper,based on the financial dimension,incorporates three performance evaluation of shipping enterprises,and confirms the index weights of each dimension through the analytic hierarchy process.Establish a performance evaluation system for shipping enterprises that integrates on the concentration degree of shipping business and the completeness of disclosure,10 listed shipping companies are selected to score and rank their actual operating conditions in 2021 by using the balanced scorecard method and the performance evaluation system incorporated into ESG,and the result difference analysis is conducted.It is found that the enterprises ranked top in ESG performance evaluation have relevant positive measures in respectively,while the enterprises ranked bottom have some shortcomings in these aspects.It is a general trend to introduce the concept of ESG into performance evaluation.Only by actively doing the work related to environmental protection,social responsibility and corporate governance can we achieve excellent performance in all dimensions of ESG.Therefore,this paper finally puts forward relevant management optimization suggestions for shipping enterprises:The management should pay more attention to ESG,improve the ESG performance evaluation system,and do a good job in ESG-related work such as environmental protection,production safety,social investment and corporate governance,so as to promote the high-quality development of shipping enterprises.