Research On Performance Evaluation Of Port Logistics Enterprises Under The Background Of "Double Carbon"

In September 2020,General Secretary Xi Jinping proposed in his speech at the 75 th General Debate of the United Nations General Assembly that in order to combat climate warming,carbon dioxide emissions should strive to reach a peak by 2030,and strive to achieve carbon neutrality by 2060.in October 2022,General Secretary Xi Jinping pointed out at the 20 th National Congress of the Communist Party of China that promoting green and low-carbon economic and social development is a key link to achieving In October 2022,General Secretary Xi Jinping pointed out that promoting green and low-carbon economic and social development is a key part of achieving high-quality development,and requested China to actively and steadily promote carbon compliance and carbon neutrality.At present,China’s port logistics enterprises are still characterized by "high energy consumption,high pollution and high emissions",which is obviously contradictory to the concept of "double carbon".Therefore,this thesis upgrades and improves the traditional performance evaluation system of port logistics enterprises,and establishes a comprehensive performance evaluation system and model for port logistics enterprises,which is in line with the background of "double carbon",and helps port logistics enterprises to identify the key factors in the process of carbon compliance and carbon neutrality,and to identify the defects in the development of enterprises and improve them,so as to achieve This will help port logistics enterprises to identify the key factors in the process of carbon neutralization,identify the shortcomings in the development of enterprises and improve them,so as to achieve the coordinated development of economic,environmental and social benefits.Xiamen Port is listed as a strategic pivot point of the 21 st Century Maritime Silk Road,of which Xiamen Port Holding Group is the only port-based enterprise with a complete logistics channel,a complete logistics chain and a network of high-end logistics professionals and information.With such a large market size,a comprehensive and accurate judgement of the logistics situation of the port,making a more reasonable allocation of resources,is an important way for Xiamen Port Holding Group to achieve long-term and sustainable development,providing a model for China to achieve the goal of "double carbon".Based on the above background,this thesis is based on the current situation of "double carbon" and performance evaluation of port logistics enterprises,and selects Xiamen Port Holding Group as a case study.Based on sustainable development,externality theory and stakeholder theory,this thesis uses principal component analysis to construct a comprehensive performance evaluation index system for Xiamen Port Holding Group from two dimensions: financial performance and non-financial performance,and then selects 14 specific evaluation indexes from these two dimensions based on the principles of scientificity,operability,wholeness and hierarchy to form the "double carbon" target.The comprehensive performance evaluation system of port logistics enterprises in the context of "double carbon" was formed.The study found that the lack of a reasonable capital structure of Xiamen Port Holding Group affects its financial performance score,which in turn leads to a low level of overall performance;while Xiamen Port Holding Group has increased its investment in the environment and society year by year after the introduction of the "double carbon" policy,through intelligent construction and implementation of the green development concept,and has achieved certain governance results However,Xiamen Port Holding Group,as a high carbon emitter,has been able to achieve some success.However,as a high carbon emitting enterprise,Xiamen Port Holding Group still suffers from serious environmental pollution and needs to pay continuous attention to environmental and social responsibility issues in order to achieve sustainable development.On this basis,this thesis proposes optimal countermeasures on how to promote the coordinated development of economic,environmental and social benefits of enterprises,with a view to providing practical solutions for the application of the "double carbon" policy in the comprehensive performance evaluation of enterprises.