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在我国提出的2030年前实现碳达峰、2060年前实现碳中的“双碳”目标下，煤炭企业受到碳达峰、碳中和浪潮冲击的同时，也面临新的发展机遇。通过提高能源使用效率，开展能源结构转型，实现向可再生能源产业转型发展成为煤炭企业未来的核心竞争力。在此背景下，以环境、社会、治理为主题的ESG理念逐渐显现了其优势，ESG在财务信息的基础上，对企业的战略发展、运营管理等方面进行了有效补充，客观反映了企业长期可持续发展的能力和信用品质。

因此，本文将ESG引入企业绩效评价中，对企业绩效进行全面、综合性的评价。在同行业企业中中国神华率先引入ESG理念，故本文选其作为案例企业。文章首先以可持续发展理论、利益相关者理论和三重底线理论为深入研究奠定理论基石，同时，厘清了ESG理念影响企业绩效的机理，并以此为研究的逻辑起点，对中国神华进行财务和非财务维度的整体绩效评价，得出以下研究结论：第一，企业绩效应该涵盖企业的财务和非财务层面，以煤炭企业为代表的重污染行业企业，更应注重经济、生态、社会三重绩效的均衡发展。第二，ESG理念的引入有助于企业绩效提升，其对企业绩效的促进作用经历了从前期投入、弥补成本、稳固成效到长足发展的过程。第三，中国神华在实施ESG治理举措的过程中关注各利益相关者的权益，但是仍存在ESG维度信息披露缺陷等问题，此外，还发现行业内普遍存在ESG报告缺乏统一、规范、可比标准的问题。最后提出针对性建议，希望以中国神华为例，由央企作为标杆，吸引其他企业贯彻ESG理念，促进企业实现长期可持续发展的目标。

Under the goal of achieving carbon peak by 2030 and in carbon by 2060 proposed by China, coal enterprises are facing new development opportunities while being impacted by the wave of carbon peak and carbon neutrality. By improving energy efficiency, carrying out energy structure transformation, and achieving the transformation towards renewable energy industry, it has become the core competitiveness of coal enterprises in the future. In this context, the ESG concept with the themes of environment, society, and governance has gradually demonstrated its advantages. Based on financial information, ESG has effectively supplemented the strategic development, operational management, and other aspects of the enterprise, objectively reflecting the long-term sustainable development ability and credit quality of the enterprise.

Therefore, this article introduces ESG into enterprise performance evaluation to comprehensively and comprehensively evaluate enterprise performance. China Shenhua is the first company in the same industry to introduce the ESG concept, so this article selects it as a case enterprise. The article first lays the theoretical foundation for in-depth research based on sustainable development theory, stakeholder theory, and the triple bottom line theory. At the same time, it clarifies the mechanism by which ESG concepts affect corporate performance, and uses this as a logical starting point for research. It evaluates the overall performance of China Shenhua from both financial and non-financial dimensions, and draws the following research conclusions: firstly, corporate performance should cover both the financial and non-financial aspects of the enterprise, Heavy polluting industry enterprises, represented by coal enterprises, should pay more attention to the balanced development of economic, ecological, and social performance. Secondly, the introduction of ESG concept contributes to the improvement of corporate performance, and its promoting effect on corporate performance has gone through a process from initial investment, cost compensation, stable results, to significant development. Thirdly, China Shenhua pays attention to the rights and interests of various stakeholders in the implementation of ESG governance measures, but there are still issues such as deficiencies in ESG dimensional information disclosure. In addition, it has been found that there is a widespread lack of unified, standardized, and comparable standards in ESG reporting within the industry. Finally, targeted suggestions are proposed, hoping to use China Shenhua as an example, with central enterprises as benchmarks to attract other enterprises to implement ESG concepts and promote the achievement of long-term sustainable development goals.