Research On Performance Evaluation Of Haier Smart Home Based On ESG

ESG is an investment behavior that considers environmental,social and corporate governance factors and has long-term positive corporate performance and social effects.Driven by the national sustainable and high-quality development strategy,ESG continues to heat up.The CSRC,SASAC,and the exchange have successively issued relevant policies to put forward higher requirements for enterprises to implement the ESG concept.ESG has become an important reference to measure the sustainable development ability and longterm value of enterprises.A few days ago,the ESG rating list of Wande A-share listed companies in 2022 was released,and Haier Zhijia was rated AAA,the highest level in the industry.Based on the ESG concept,this paper adopts AHP-fuzzy comprehensive evaluation method to comprehensively evaluate the performance level of Haier Smart Home.This paper establishes the AHP(Analytical Hierarchy Process)fuzzy comprehensive evaluation model,and designs 23 evaluation indicators from three aspects of environmental governance,social responsibility and corporate governance.According to the current characteristics of China’s home appliance enterprises,referring to the existing standards,specifications and literature cases,23 indicators were determined,and the evaluation criteria were divided into four grades: "excellent","good","medium" and "poor",providing a reliable standard basis for performance evaluation.The weight of the evaluation index is determined by the analytic hierarchy process,and the evaluation grades of the criteria layer,target layer and indicator layer of Haier Zhijia ESG are calculated by the fuzzy comprehensive evaluation method.The overall evaluation of Haier Zhijia ESG is "excellent",the environmental governance and social responsibility is also "excellent",and the corporate governance is evaluated as "medium".In terms of corporate governance,the governance status is evaluated as "medium",and the governance performance is evaluated as "poor",Therefore,we need to focus on it.Through specific analysis,we found that there are some problems,such as the low efficiency of Haier Zhijia’s environmental investment integration,the imperfect social responsibility performance accounting,and the difficult realization of equity incentive conditions.Therefore,we proposed that Haier Zhijia should establish an environmental accounting department to strengthen supervision,improve the accounting of social responsibility performance indicators,and adjust the incentive diversification of corporate governance structure.Although the evaluation index of Haier Smart Home selected in this paper covers a wide range,due to the degree of information disclosure,the performance evaluation system cannot cover all dimensions of enterprise performance evaluation,which needs to be further improved.At the same time,I hope that this study can bring some reference to the same industry,and strengthen the implementation of enterprise ESG and the degree of information disclosure.