Research On Performance Evaluation Of Coal Enterprises Under "Dual Carbon" Target

In order to deal with the problem of global warming,countries around the world are actively carrying out carbon emission reduction actions,and China has also put forward the "dual carbon" target.In this context,China vigorously promotes the development of clean energy,and the carbon-based energy industry has been impacted.As one of the key control targets,if the coal enterprises want to achieve the sustainable development goals,they should not only improve their own operating efficiency,but also balance the relationship between the enterprise development and the ecological environment.Having a good performance evaluation system can comprehensively evaluate the management level and social responsibility of the enterprise,so as to improve the shortcomings.Therefore,it is of great significance to carry out the performance evaluation of coal enterprises.Based on the research of the traditional balanced scorecard,this paper integrates the carbon performance evaluation index to conduct an in-depth study on--Yankuang Energy Group Company Limited,a representative enterprise in the coal industry.First of all,this paper introduces the development problems of coal enterprises under the policy background of the"dual carbon" target,and points out the importance of enterprise performance evaluation.Secondly,based on the theory of sustainable development and stakeholder,combined with the relevant concepts of carbon performance,and fully considering the development characteristics of Yankuang Energy,this paper designs 25 performance evaluation indicators from the four dimensions of balanced scorecard.By comparing a variety of confirmation weight methods,this paper selects the entropy method to give weight to each index objectively and constructs the performance evaluation system of Yankuang Energy.Finally,this paper uses the performance evaluation system to comprehensively evaluate the performance level of Yankuang Energy from 2016 to 2021.This paper makes a specific analysis of the change trend of Yankuang Energy in each year,each dimension and each specific index from 2016 to 2021,and finally concludes that the comprehensive annual performance score of Yankuang Energy is 0.6366,which is the medium level;among each dimension,the declining trend of financial dimension and customer dimension is the most obvious.This paper also puts forward four suggestions for the future development of coal enterprises:first,adhere to the diversified development strategy and strengthen cost control;second,ensure product quality and provide good after-sales service;third,develop clean coal and promote circular economy;fourth,optimize human resource management and enhance innovation vitality.I hope that this paper can provide some help to realize the sustainable development goal of coal enterprises.