会计学院知识库

    Coal resource has been in the dominant position for a long time in the production and consumption of energy in our country,our coal enterprise contributes huge strength to the social economic development. Since the 21st century,while human beings have enjoyed the modern production mode, energy is increasingly short,the ecological environment has been seriously damaged,and many related problems have been highlighted in the society.The existing performance evaluation system can not meet the coal enterprises to bear the social responsibility of safe production,environmental protection and sustainable development.This paper proposes a comprehensive performance evaluation system based on ESG in order to achieve sustainable development of coal companies. Environment,Social responsibility and Governance (hereinafter referred to as ESG) is different from traditional analysis of financial indicators.It focuses more on non-financial analysis and considers performance of environmental,social responsibility and corporate governance in company decision-making.It reveals the sustainable development of enterprises and the potential risks in investment,and provides an important foundation for investors to make investment decisions.

    This paper takes China Shenhua Energy Co., LTD. (hereinafter referred to as China Shenhua) as the research object,unifies the real situation of coal companies,integrates three dimensions of ESG into the construction of the comprehensive performance index evaluation system of coal enterprises,divides the three dimensions into nine aspects,and further divides them into 31 three-level indicators to form the final comprehensive performance evaluation system.Then,the entropy weight method is used to assign weight to 31 indicators,and the grey correlation degree value reflecting the comprehensive performance evaluation level is calculated by the grey correlation analysis method.Analyze overall performance based on the evaluation results.Finally,suggestions for improving Shenhua's comprehensive performance are put forward from three aspects of ESG.

     This paper hopes to provide some thinking and reference for the ESG development and comprehensive performance evaluation of Chinese coal enterprises, so that the coal enterprises can realize the economic interests while better practice their social responsibility to realize the sustainable development of the coal enterprises.