Research On Environmental Performance Evaluation Under The Perspective Of Green Transformation

Green development is an important part of the national construction of ecological civilization and is one of the main objectives of current economic and social development.The main objective of China’s economic and social development has changed from "economic construction as the centre" and "two civilisations together" to "three in one" and "four in one" and the "Five-in-One" general layout proposed by the 18th National Congress,which includes "building an ecological civilisation",to the announcement to the world that we will strive to achieve carbon peaking by 2030 and carbon neutrality by 2060,as well as General Secretary Xi Jinping proposed in the report of the 20th National Congress to promote green development and promote the harmonious coexistence of man and nature, which fully reflects the importance of the Party Central Committee and The State Council to green development.Although economic development cannot be achieved without the support of coal companies for energy,the negative economic externalities caused by coal companies cannot be ignored.In addition to focusing on their own economic profits,coal enterprises must also establish the ideological awareness that green and sustainable production and operation is the key to achieving green development,and fulfil their social responsibility and obligation to protect the environment.This paper aims to evaluate and study the issue of environmental performance.Firstly,China Coal Energy Corporation,a leading state-owned enterprise in the coal industry,is selected as the research object,and through extensive literature reading and analysis of the progress of environmental performance evaluation studies at home and abroad,and also combined with relevant theories and official data disclosed by enterprises’ social responsibility reports and annual reports,the environmental performance evaluation indicators are divided into four levels,namely financial capability,energy use,environmental emissions and green potential.By drawing on the environmental performance evaluation standards issued by ISO 14031,the construction ideas of scholars and the actual development situation of enterprises,22 representative indicators were selected to build a scientific environmental performance evaluation system.In order to truly and effectively evaluate the environmental performance of enterprises,the author combines the entropy method and TOPSIS method,eliminating the influence of subjective method on the evaluation results as far as possible,and then conducts a case study on China Coal Energy,selecting the data of China Coal Energy from 2018 to 2022,first applying the entropy method to assign weights to each indicator,and then evaluating the ranking by TOPSIS method,and finally,based on the evaluation results.The recommendations and measures on how to improve the environmental performance of coal enterprises are proposed in a targeted manner.This paper analyses the current situation of China Coal Energy’s environmental performance evaluation and finds that China Coal Energy has a bias towards external evaluation of environmental information disclosure and annual reports,as well as the problem of fragmented and non-standardised disclosure information.In addition,the study of China Coal Energy’s environmental performance evaluation found that there are problems with the transformation of China Coal Energy’s development of diversified energy sources,the lack of strong innovation and research and development vitality,and the need to improve energy emissions and utilisation.Nevertheless,China Coal Energy has been making efforts to promote high-quality corporate development and achieve a higher level of corporate advancement,so its environmental performance values are still largely consistent with its corporate development strategy and domestic economic development goals in recent years.Finally,in response to the above issues,the author suggests ways to optimise environmental information disclosure,enhance energy utilisation,promote clean and green production,strengthen the vitality of independent innovation and grasp policy opportunities and support to better improve environmental performance values and promote the green transformation of the enterprise.