| As China’s national economic and social development enters its fourteenth five-year plan,the outline of the national fourteenth five-year plan in 2020 clearly puts forward "promoting green development and harmonious coexistence between human beings and nature".The Ministry of Ecology and Environment issued the "14th Five-Year Plan" in March 2022,emphasizing the protection of water,land,biological and climate resources,and keeping the red line of ecological protection.Green development is still the core theme of China’s current development.Non-ferrous metal smelting and rolling processing industry is one of the typical high energy consumption industries in China,and its adherence to the concept of green development is crucial to the protection of natural ecology and sustainable development in China.Performance evaluation is an important management tool to measure the development level of enterprises at this stage,and it is crucial for enterprises to have a reasonable and efficient management approach to highlight their heterogeneity and obtain success.Under the concept of green development,the performance evaluation system of high-energy-consuming enterprises should not only include indicators of economic benefits but also include indicators related to social responsibility and green performance to form a comprehensive performance evaluation system.The article firstly reviews the current research status of green development and enterprise performance evaluation at home and abroad,and then elaborates on the concepts of high energy consumption enterprises,enterprise performance and performance evaluation.Then,based on green development theory,"triple bottom line" theory,social responsibility theory and the current situation and problems of performance evaluation of high-energy-consuming enterprises,the performance evaluation index system of such high-energy-consuming enterprises in the nonferrous metal smelting and rolling processing industry is initially constructed from three aspects:financial performance,social performance and green performance.In addition,the common indexes of the same industry are screened,and a comprehensive performance evaluation index system containing 48 sub-indicators is finally derived.At the same time,the case study method was used to select W enterprises,and the index weights were assigned by the entropy value method and hierarchical analysis method,and the index scores were obtained by combining the efficacy coefficient method and the fuzzy comprehensive evaluation method.The following problems were found through the analysis: the operating capacity and solvency of Enterprise W in 2021 are weak,customer satisfaction,charitable donation rate and volunteer activities need to be improved,and the green control link and green governance link need to be strengthened.In response to the above problems,the following suggestions are made:(1)optimize industrial structure,improve capital turnover rate and broaden operating business;(2)improve customer service system,pay attention to charitable donations and safety production;(3)increase investment in green science and technology innovation and accelerate the transformation of old and new dynamic energy.The article provides feasible reference paths for such high-energy-consuming enterprises in the nonferrous metal smelting and rolling processing industry to comprehensively evaluate their performance levels based on the concept of green development,and also provides referenceable suggestions for W enterprises to further improve their comprehensive performance levels. |
