Research On The Influencing Factors Of Corporate Carbon Performance And The Construction Of Evaluation Index System Based On Balanced Scorecar

In recent years,climate change has become a global issue and a major obstacle to the healthy development of human society.In order to combat climate change,countries around the world are making efforts.One of the major causes of climate change is the emission of greenhouse gases.Because companies emit more greenhouse gases,they are a major contributor to the problem of climate change and play an important role in reducing greenhouse gas emissions and stabilising climate change.In order to monitor and regulate corporate carbon emissions and to improve the management of corporate carbon emissions,research on corporate carbon performance has been undertaken.Corporate carbon performance reflects the effectiveness of the inputs and outputs of low carbon production and operations,and is an important reflection of the implementation of corporate low carbon economic development strategies.Therefore,the construction of a reasonable enterprise carbon performance evaluation system to truly reflect the carbon performance level of enterprises is an important research area worthy of in-depth study.In this paper,after sorting out the existing studies on enterprise carbon performance,and with the support of relevant theories,we firstly identify the influencing factors of enterprise carbon performance through literature reading and reference to experts’ opinions,secondly design a questionnaire and implement a research,draw on the perspective of balanced scorecard and adopt the DEMATEL method to identify the key influencing factors of enterprise carbon performance.Among them,the factors in the financial dimension are low-carbon investment funds and financial performance,the factors in the customer dimension are low-carbon policy implementation,low-carbon promotion,and carbon information disclosure,the factors in the internal business process dimension are the use of traditional energy and resources,pollutant emissions,and low-carbon innovation,and the factors in the learning and growth dimension are management’s low-carbon attention,enterprise low-carbon strategic planning,and the construction of a low-carbon management system.Then focus on the iron and steel industry,which has serious carbon emissions.The key influencing factors of carbon performance were incorporated into the various dimensions of the balanced scorecard,and the corresponding indicators were designed and weighted based on the above research results,resulting in a complete evaluation model.Finally,select AG and BG enterprises for case analysis,and draw the conclusion that the carbon performance level of AG steel enterprises has been continuously improving in the past three years;Meanwhile,compared to BG,AG Steel’s carbon performance level in 2021 is average.Then,based on this,corresponding countermeasures and suggestions are proposed from four dimensions:finance,customers,internal business processes,and learning and growth.