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随着ESG理念被各界所接受和认可，企业在环境保护、社会责任履行和公司治理等方面的表现受到了广泛的关注，传统以财务绩效为主的企业绩效评价已经不能满足自身发展和利益相关各方的需求。由此，亟待将ESG各要素引入企业价值体系中，在 ESG 视域下对企业绩效做出全面、科学和合理的评价。

基于此，本文以ESG及其评级为切入点，选取高污染的采矿行业龙头企业紫金矿业作为典型性案例，将其置于ESG视域下进行绩效评价。首先，介绍了采矿业行业ESG评级及表现的基本概念，分析了采矿业企业在环境、社会和治理方面的绩效表现。其次，为了更好地评估采矿业企业的绩效，构建出一个综合性的采矿业绩效评价指标体系，将企业绩效分为财务维度、环境维度、社会维度和公司治理维度四个方面。随后，以紫金矿业作为采矿业的典型案例，采用指标分析、趋势分析和熵权TOPSIS法等方法对其财务维度、环境维度、社会维度、公司治理维度的绩效进行了详细的分析和评价。结果表明，紫金矿业在财务维度方面，虽然取得一定的成绩，但面临着短期债务风险，资本效率有待提升，风险管理仍存在不足；在环境维度方面，紫金矿业在绿色技术投资和环保意识培养上存在一定的不足；在社会维度方面，紫金矿业在员工培训、与社会公众和当地社区的沟通交流方面仍有待加强；在公司治理维度方面，紫金矿业在信息披露和内部控制管理体系方面仍有待完善。基于分析结果，本文提出了包括提高资本效率，加强风险管理；投资绿色技术，强化环保意识；加强员工培训，深化社区合作；以及重视ESG信息披露，加强内部控制等优化建议，以期能够为采矿业及其他行业的绩效评价提供更具可持续发展的新视角。

本文的研究结论不仅对紫金矿业具有指导意义，有助于紫金矿业在财务、环境、社会和公司治理等方面实现全面提升，为企业在采矿业市场中取得更好的竞争地位和业绩表现奠定基础。同时，也期望能够指导其他采矿业企业在当前ESG议题日益受到关注的背景下，通过改进绩效评价体系和实施有效的绩效提升措施，为实现可持续发展和企业价值最大化做出努力。

With the acceptance and recognition of ESG concepts by all walks of life, the performance of enterprises in environmental protection, social responsibility fulfillment and corporate governance has received widespread attention, and the traditional performance evaluation of enterprises based on financial performance can no longer meet the needs of their own development and stakeholders. Therefore, it is urgent to introduce ESG elements into the enterprise value system and make a comprehensive, scientific and reasonable evaluation of corporate performance from the perspective of ESG.

Based on this, this paper takes ESG and its rating as the starting point, selects Zijin Mining, a leading enterprise in the mining industry with high pollution, as a typical case, and places it in the ESG perspective for performance evaluation. Firstly, the basic concepts of ESG rating and performance in the mining industry are introduced, and the performance of mining enterprises in environmental, social and governance aspects is analyzed. Secondly, in order to better evaluate the performance of mining enterprises, a comprehensive mining industry performance evaluation index system is constructed, which is divided into four aspects: financial dimension, environmental dimension, social dimension and corporate governance dimension. Subsequently, taking Zijin Mining as a typical case of mining industry, the performance of its financial, environmental, social and corporate governance dimensions was analyzed and evaluated in detail by means of index analysis, trend analysis and entropy weight TOPSIS method. The results show that although Zijin Mining has made certain achievements in the financial dimension, it faces short-term debt risks, capital efficiency needs to be improved, and risk management still has deficiencies. In terms of environmental dimension, Zijin Mining has certain deficiencies in green technology investment and environmental awareness training; In terms of social dimension, Zijin Mining still needs to be strengthened in terms of employee training and communication with the public and local communities; In terms of corporate governance, Zijin Mining still needs to be improved in terms of information disclosure and internal control management system. Based on the results of the analysis, this paper proposes to improve capital efficiency and strengthen risk management; Invest in green technologies and strengthen environmental awareness; Strengthen staff training and deepen community cooperation; and attach importance to ESG information disclosure, strengthen internal control and other optimization suggestions, in order to provide a more sustainable new perspective for the performance evaluation of mining and other industries.

The research conclusions of this paper not only have guiding significance for Zijin Mining, but also help Zijin Mining to achieve comprehensive improvement in finance, environment, society and corporate governance, and lay the foundation for enterprises to achieve better competitive position and performance in the mining market. At the same time, it is also expected to guide other mining enterprises to strive to achieve sustainable development and maximize corporate value by improving performance evaluation systems and implementing effective performance improvement measures in the context of increasing attention to ESG issues.