Research On Enterprise Performance Evaluation Under The Background Of "Double-carbon"

At the 75th session of the United Nations General Assembly in September 2020,General Secretary Xi Jinping announced China’s commitment to achieve carbon neutrality by 2060 and to reach peak carbon emissions by 2030.The "double carbon" target has since been elevated to a key national strategy,driving development planning and top-level design across China’s industries and enterprises.The "double carbon" goal has brought about a number of significant changes in the energy sector,including the launch of a new energy revolution,rapid advances in energy technologies,potential disruptions in digital technologies,reform of the national oil and gas system,and consolidation of the industry’s competitive landscape.These changes present unprecedented challenges and opportunities for the natural gas and energy industries.The purpose of this thesis is to examine the impact of the low carbon transition on the assessment of corporate performance under the "dual carbon" objective.The purpose of this thesis is to incorporate low carbon economic factors into the corporate performance evaluation system to provide a more comprehensive evaluation of companies in the natural gas and energy sectors.The inclusion of low-carbon economic factors in the performance evaluation system is of great importance,as the "dual carbon" target has become a key factor in the development planning and top-level design of Chinese industries and enterprises.Therefore,this study will provide insights into how companies in the natural gas and energy sectors can adapt to the new low-carbon economy and achieve sustainable development.First,this study summarizes the research of domestic and foreign scholars on enterprise performance evaluation on the basis of elaborating the background and significance of the selected topic.Secondly,we define the concepts of low-carbon economy and enterprise performance evaluation,and explain the theory of low-carbon economy,sustainable development and principal-agent theory,so as to lay the theoretical foundation for writing this thesis.Then,we introduce the impact of low-carbon transition on the development and performance evaluation of W gas enterprises under the "double carbon" target.The impact of low-carbon transformation on W Gas and its performance evaluation under the "dual carbon" target is presented.It also introduces the necessity and feasibility of constructing a low-carbon performance evaluation system for W gas enterprises under the low-carbon transformation.Then,we construct a performance evaluation index system under the "dual carbon" target.The performance evaluation index system under the "dual carbon" objective is applied to W gas enterprises as an example.Then,we propose suggestions to improve the performance of gas companies under the "double carbon" objective.Finally,we conclude the thesis by pointing out the shortcomings of the thesis and looking forward to the future research.