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论文编号：	15645
作者编号：	2320234187
上传时间：	2025/12/8 20:54:28
中文题目：	ESG视角下的企业绩效评价研究 ——以美锦能源为例
英文题目：	Research on Enterprise Performance Evaluation from an ESG Perspective: A Case Study of Meijin Energy
指导老师：	李元
中文关键字：	环境、社会和公司治理；企业绩效评价；美锦能源
英文关键字：	ESG；Corporate Performance Evaluation；Meijin Energy
中文摘要：	近年来，温室气体的排放引发了大量的环境问题，随着各国政府的高度重视，碳中和逐渐成为可持续发展的新目标。我国在2020年提出了“双碳目标”。“双碳目标”的提出也引起了国内企业的改革热潮，推动国内企业关注环境保护和社会责任。在这种革新的思潮下，包含环境、社会和公司治理三个维度的ESG理念与最新发展趋势不谋而合，提高对ESG治理的关注，对企业的可持续发展和运营有着显而易见的好处，并且在潜移默化的对未来的发展产生正向影响。美锦能源作为中国最大的焦炭生产企业之一，自2016开启重污染企业绿色转型，率先在全国构建绿色低碳的氢能产业链，同时连续四年发布ESG可持续发展报告，切实将ESG理念与公司战略相结合。因此本文以ESG理念和绩效评价融合为重点，以美锦能源为参考企业，探索ESG视角下的全新的综合绩效评价体系。 本文梳理了国内外对于企业绩效评价、ESG对企业绩效评价影响的相关研究，在可持续发展理论、利益相关者理论和社会责任理论的基础上，以利益相关者的诉求为抓手，参考绩效棱柱模型，结合ESG报告中的要素，设计并构建了涵盖投资者、伙伴方、员工和社会的四维ESG综合绩效评价体系。得出以下研究结论：第一，ESG综合绩效评价体系以绩效棱柱模型为基础，考虑企业内部与外部的利益相关者，在选取财务指标的同时，从企业ESG关注的事项中筛选相应的指标，与企业转型期的战略目标存在极高的适配度。第二，在传统绩效评价的体系下，美锦能源受财务指标影响只有极低的评分，但在ESG综合绩效评价体系中，美锦能源的综合绩效评分较高。根据实际情况判断，ESG综合绩效评价体系的评价结果较为准确。第三，ESG综合绩效评价体系是全新的评价模型，为了实现该方法的实际落地，需建立一套长期有效的保障机制。本文从组织保障、制度保障、技术保障三方面设计保障措施，促进企业长远发展。
英文摘要：	In recent years, the emission of greenhouse gases has caused a large number of environmental problems. With the high attention of governments around the world, carbon neutrality has gradually become a new goal for sustainable development. China proposed the "dual carbon goals" in 2020. The proposal of the "dual carbon goals" has also triggered a wave of reforms among domestic enterprises, promoting domestic enterprises to pay attention to environmental protection and social responsibility. Under this innovative trend, the ESG concept, which includes three dimensions of environment, society, and governance, coincides with the latest development trends. Enhancing attention to ESG governance has obvious benefits for the sustainable development and operation of enterprises and will have a positive impact on future development in a subtle way. As one of the largest coke producers in China, Meijin Energy has initiated the green transformation of heavy-polluting enterprises since 2016, taking the lead in building a green and low-carbon hydrogen energy industry chain across the country. At the same time, it has continuously released ESG sustainable development reports for four years, effectively integrating the ESG concept with the company's strategy. Therefore, this paper focuses on the integration of ESG concepts and performance evaluation, taking Meijin Energy as a reference enterprise, to explore a new comprehensive performance evaluation system from the ESG perspective. This paper reviews the relevant research on enterprise performance evaluation and the impact of ESG on enterprise performance evaluation at home and abroad. Based on the theories of sustainable development, stakeholder theory, and social responsibility theory, and taking the demands of stakeholders as the starting point, it refers to the performance prism model and combines the elements in the ESG report to design and construct a four-dimensional ESG comprehensive performance evaluation system covering investors, partners, employees, and society. The following research conclusions are drawn: First, the ESG comprehensive performance evaluation system is based on the performance prism model, considering both internal and external stakeholders of the enterprise. While selecting financial indicators, it also screens corresponding indicators from the matters that the enterprise pays attention to in ESG, which has a high degree of compatibility with the strategic goals of the enterprise during the transformation period. Second, under the traditional performance evaluation system, Meijin Energy only has a very low score due to the influence of financial indicators. However, in the ESG comprehensive performance evaluation system, Meijin Energy has a relatively high comprehensive performance score. Judging from the actual situation, the evaluation results of the ESG comprehensive performance evaluation system are relatively accurate. Third, the ESG comprehensive performance evaluation system is a new evaluation model. To achieve the practical application of this method, a long-term and effective guarantee mechanism needs to be established. This paper designs guarantee measures from three aspects: organizational guarantee, institutional guarantee, and technical guarantee, to promote the long-term development of enterprises.
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