| As an important part of Chinese economic market,enterprises shoulder heavy responsibilities to carry out sustainable development of high quality.But at present,there are many risk factors in listed enterprises,such as not paying attention to environmental problems,not performing social responsibility,imperfect corporate governance mechanism,which threaten the sustainable development of enterprises.Coal enterprises are the lifeblood of traditional resources,and their survival is related to the benign development of society.In addition,the sustainable development of coal enterprises is becoming more and more important under the background of the industry attribute of high pollution and high emission and carbon neutrality.But at present,the sustainable development performance evaluation system of coal enterprises is still a single economic performance or triple performance evaluation system,which is not comprehensive and applicable when reflecting the sustainable development performance of enterprises.In addition,with the prevalence of ESG concept in the investment market and the occurrence of fraud,more and more people pay attention to the importance of corporate governance for the sustainable development of enterprises.Therefore,in order to conform to the development of economic market and establish a more comprehensive performance evaluation system for sustainable development,from the perspective of ESG,a multi-dimensional evaluation system including corporate governance dimension is proposed to better reflect the situation of sustainable development of coal enterprises,in order to improve the research on performance evaluation for sustainable development of coal enterprises.This paper takes Shenhua,the leading coal enterprise,as the case study object,and analyzes the practical application of the constructed system.Firstly,the necessity of system construction is analyzed by literature review and theoretical basis.Secondly,according to the actual operation and ESG practice performance of the case enterprise China Shenhua,a four-dimensional evaluation index system is constructed,and the evaluation results of China Shenhua are analyzed.Finally,through comparative analysis,it is found that the evaluation system from the perspective of ESG is more specific and reliable than the previous two,which comprehensively verifies the necessity and feasibility of constructing the performance evaluation system of sustainable development from the perspective of ESG.The conclusions are as follows: The sustainable development performance evaluation system constructed from the perspective of ESG is more applicable than the traditional triple performance evaluation system;The sustainable development performance evaluation system from the perspective of ESG can specifically reflect the weak links of enterprises by different dimensions and indicators,and help enterprises to make targeted improvement;The evaluation system established by taking Shenhua as an example can provide reference for other enterprises in the industry. |
