Research On Performance Evaluation Of ZS Company Based On ESG Perspective

Economic development cannot be separated from the support of natural resources,and carbon emissions will not only affect the economic situation,but also affect the sustainable development path of enterprises.The most direct way to consider whether the company can develop in the long run is to evaluate and study the company’s performance.Therefore,the government and the company’s stakeholders have put forward more comprehensive requirements for the company’s performance evaluation,not only limited to the financial dimension,but also from the three dimensions of environmental protection,social responsibility,and corporate governance to comprehensively evaluate a company’s performance.The coal industry is not only an industry that provides a high level of contribution to the development of China’s national economy,but also an industry with a high degree of pollution in China.It has brought great challenges to environmental governance in the stage of industrial development.In order to achieve the goal of sustainable development of coal companies,the three dimensions of ESG can be incorporated into the company’s performance evaluation system.Therefore,this paper takes ESG as the core entry point,selects ZS Company,a representative company in the coal industry,as the research object,and explores the performance evaluation system applicable to ZS Company.First of all,this paper describes the research content and methods,combs the theoretical basis and relevant research literature at home and abroad.Secondly,it puts forward the feasibility and necessity of introducing ESG into ZS Company,and then establishes a set of ESG-based framework to evaluate the overall performance of ZS Company by using AHP and entropy method.Thirdly,apply the constructed performance evaluation system scoring model to ZS company,and get the performance evaluation score of ZS company.Through research,it is found that the comprehensive performance evaluation of ZS Company is good,and the performance score will gradually increase from 2019 to 2021.Among them,the environmental protection dimension index score accounts for a large proportion,followed by the financial dimension,and then to the social responsibility dimension,the corporate governance dimension index score accounts for the smallest proportion.Finally,from the three aspects of environmental governance,social responsibility and corporate governance,suggestions are put forward to continue to strengthen environmental safety management,ensure the health and safety of employees and improve the role of corporate governance and supervision.