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我国目前正处于经济高速发展向高质量发展转型的关键时期，可持续发展逐步成为企业转型的新方向。关注环境、社会和公司治理的ESG便是企业实现可持续发展的途径。在可持续发展形成全世界共识、ESG理念受到广泛关注的背景下，构建ESG视角下的绩效评价体系显得尤为重要。在梳理相关文献的过程中发现，现有的绩效评价研究中非财务指标多以企业社会责任视角展开，以 ESG为基础的绩效评价研究相对较少。因此，本文在将环境、社会和公司治理融入传统的企业绩效评价中，构建ESG视角下的绩效评价体系，全面衡量公司发展的竞争力和可持续性。房地产是我国国民经济的基础产业，也是碳排放的重点领域之一，受国家“房住不炒”的行业政策、经济下行、“双碳”目标驱动低碳绿色转型等多重因素的影响，ESG也为房企走可持续发展道路提供了新思路。

本文首先界定ESG和企业绩效评价的定义，明确可持续发展理论、信号传递理论、利益相关者理论在ESG理念中所起的作用。其次，以中国金茂为研究对象，了解中国金茂的可持续发展战略和ESG践行情况，明确中国金茂构建ESG视角下绩效评价体系的必要性。在参考目前国内外学者对企业绩效评价的研究、各权威机构组织的指引、评价标准和相关政策的基础上，结合中国金茂自身参考的披露准则，构建ESG视角下的中国金茂绩效评价体系。最后，利用CRITIC赋权法确认权重，用灰色关联分析得出灰色关联度并计算得出绩效评分，在分析绩效评价结果时发现：中国金茂2017年—2021年由于规模扩张导致环境绩效逐年下降；社会维度和公司治理维度表现优异，表面中国金茂在不断加强社会责任意识、完善公司内部治理结构；财务维度与2017—2020年下降趋势不同的是，2021年中国金茂财务维度绩效评分升高，财务状况良好，面临行业整体净利率下降的局面，中国金茂不断寻求扩大利润总额的途径，加快转型步伐。通过上述分析，从完善环境管理系统，转变发展思路和尽快统一完善企业ESG信息披露三方面给出对策建议。希望构建ESG视角下企业绩效评价体系可以在拓宽企业绩效评价视野的同时，促进企业提高自身ESG管理水平，提升企业价值，实现可持续发展。

China's economic development is currently in a critical period of transition from rapid economic development to high-quality development, and sustainable development is gradually becoming a new direction for corporate transformation. ESG, which focuses on environmental, social and corporate governance, is the way for enterprises to achieve sustainable development. In the context of the worldwide consensus on sustainable development and the widespread attention to ESG concept, it is particularly important to build a performance evaluation system from ESG perspective. In the process of combing the relevant literature, we found that most of the existing performance evaluation studies on non-financial indicators are conducted from the perspective of corporate social responsibility, and there are relatively few studies on performance evaluation based on ESG. Therefore, this paper constructs a performance evaluation system under the ESG perspective by integrating environmental, social and corporate governance into the traditional corporate performance evaluation to comprehensively measure the competitiveness and sustainability of company development. Real estate is a basic industry of China's national economy and one of the key areas of carbon emissions. ESG also provides a new way of thinking for real estate enterprises to pursue sustainable development.

This paper first defines ESG and corporate performance evaluation, and clarifies the roles of sustainability theory, signaling theory, and stakeholder theory in the ESG concept. Secondly, it takes China Jinmao as the research object to understand China Jinmao's sustainable development strategy and ESG practice, and clarifies the necessity of China Jinmao to build a performance evaluation system under ESG perspective. Based on the current research on corporate performance evaluation by domestic and foreign scholars, guidelines, evaluation standards and relevant policies organized by various authoritative institutions, and combined with China Jinmao's own reference disclosure guidelines, the performance evaluation system of China Jinmao under ESG perspective is constructed. Finally, the CRITIC assignment method is used to confirm the weights, and the gray correlation analysis is used to derive the gray correlation degree and calculate the performance score. In analyzing the performance evaluation results, it is found that: the environmental performance of China Jinmao decreases year by year from 2017 to 2021 due to the expansion of scale; the social dimension and corporate governance dimension perform well, which indicates that China Jinmao is continuously strengthening its social responsibility awareness and improve the internal governance structure of the company; the financial dimension is different from the downward trend of 2017-2020, but the performance score of financial dimension of China Jinmao increases in 2021, and the financial status is good, facing the situation that the overall net profit margin of the industry is decreasing, China Jinmao keeps seeking ways to expand the total profit and accelerate the transformation. Through the above analysis, countermeasure suggestions are given in three aspects: improving environmental management system, transforming development thinking and unifying and improving corporate ESG information disclosure as soon as possible. It is hoped that the construction of corporate performance evaluation system from ESG perspective can broaden the vision of corporate performance evaluation and at the same time, promote the enterprises to improve their own ESG management, enhance corporate value and achieve sustainable development.