摘要
煤炭行业的快速发展带来了一系列环境与资源问题,对企业的可持续发展带来了挑战。而ESG理念关注企业环境、社会和治理表现,以推动企业长期可持续发展。因此,为分析煤炭企业的可持续发展能力情况,选用熵权-TOPSIS模型,对代表性企业中国神华能源股份有限公司(简称“中国神华”)从经济、环境、社会、治理这四个方面构建可持续发展能力评价指标体系,并进行综合评价。结果显示,经济和环境层面权重较高,社会和治理层面尚有提升空间。中国神华在可持续发展能力方面呈上升趋势,但2023年略有下降。据此指出煤炭企业应加大环保投入,提升节能减排效能,投身公益提升企业形象,并重视员工福祉与发展。同时,企业应当提升董事会成员多样性,优化治理结构,以实现长期稳定发展。
The ESG concept focuses on the environmental,social and governance performance of enterprises to promote long-term sustainable development.Therefore,in order to analyze the sustainable development capability of coal enterprises,the entropy weight-TOPSIS model is used to construct a sustainable development capability evaluation index system for China Shenhua,a representative enterprise,from the four aspects of economy,environment,society,and governance,and conduct a comprehensive evaluation.The results show that the economic and environmental dimensions have higher weights,while the social and governance dimensions still have room for improvement.China Shenhua shows an upward trend in sustainability,but a slight decline in 2023.Accordingly,coal companies should invest more in environmental protection,improve energy saving and emission reduction,devote themselves to public welfare to enhance their corporate image,and emphasize the well-being and development of their employees.At the same time,companies should enhance the diversity of board members and optimize the governance structure to achieve long-term stable development.
作者
王蕴颖
Wang Yunying(College of Business,Qingdao University of Technology,Qingdao Shandong 266520,China)
出处
《现代工业经济和信息化》
2025年第7期222-227,共6页
Modern Industrial Economy and Informationization
