Research On Non-Financial Performance Evaluation Of Energy And Power Enterprises Under The Background Of Digital Transformation

In 2021,the 14 th Five-year Plan for National Economic and Social Development of People’s Republic of China(PRC)and the Outline of Long-term Goals in 2035 was released,which emphasized the strategic position of digital transformation.In 2022,the "Government Work Report" once again proposed to strengthen the overall layout of the construction of digital China and vigorously promote the development of digital economy.With the advent of the era of digital economy,the digital transformation of enterprises has gradually accelerated.In China,state-owned enterprises need to actively respond to national policies and vigorously promote the process of digital transformation.Digital transformation can affect the operation status of enterprises through technological progress.Under the influence of information technology,the previous financial indicators may not fully reflect the performance level of enterprises,so how to evaluate the performance of enterprises from a non-financial perspective is the starting point of this study.Taking China Southern Power Grid Co.,Ltd.as a case study,this study explores how energy and power enterprises choose non-financial performance evaluation indicators under the background of digital transformation.First of all,this study combines the domestic and foreign literature on digital transformation and performance evaluation index system,and draws lessons from digital technology availability theory,sustainable development theory and subjective performance evaluation theory,which lays a theoretical foundation for the following research.Secondly,through the collection of social responsibility reports disclosed by China Southern Power Grid in recent years,the current performance evaluation index system of China Southern Power Grid is summarized,and then the problems existing in this system are deeply analyzed.Then,based on the principles of purpose,completeness,operability,independence,salience and dynamics,this study constructs an innovative non-financial performance evaluation index system based on the standards of data management capability maturity evaluation model,data center energy efficiency limit value and energy efficiency rating standards,and ESG report topics of power enterprises.Finally,this study designs relevant questionnaires,evaluates China Southern Power Grid Co.,Ltd.by using this index system,and analyzes the survey scores one by one by using analytic hierarchy process and comprehensive fuzzy evaluation method,and obtains the comprehensive evaluation results.The research result of this study is to construct a more scientific non-financial performance evaluation index system based on the background of digital transformation.The first-level indicators of the system are data management capability maturity index,data center energy efficiency index and ESG index.Data management capability maturity indicators mainly include eight secondary indicators,namely data governance,data architecture,data strategy,data security,data standards,data life cycle,data application and data quality;The secondary index of data center energy efficiency index is electric energy utilization efficiency,which is measured by PUE value;ESG indicators include six secondary indicators,namely,developing clean energy,mitigating climate change,occupational health and safety,supply chain management,community relations and responsible governance.The application of the non-financial index system in China Southern Power Grid shows that the management ability of China Southern Power Grid in data,energy consumption and sustainable development is generally good,but it needs to be strengthened.The non-financial performance evaluation index system constructed in this study can also provide ideas for other enterprises to evaluate non-financial performance under the background of digital transformation,which has certain reference value.