ESG视角下电力企业综合绩效评价体系构建研究  

Research on the Construction of Comprehensive Performance Evaluation System of Power Enterprises from the Perspective of ESG

作　　者：王静 吴欣彦 WANG Jing;WU Xinyan(School of Management Engineering and Business,Hebei University of Engineering,Handan 056038,China)

机构地区：[1]河北工程大学管理工程与商学院,河北邯郸056038

出　　处：《商业观察》2024年第26期95-98,共4页BUSINESS OBSERVATION

基　　金：邯郸市2024年社科联项目(2024161)研究成果。

摘　　要：随着可持续发展战略规划在我国全面推进,ESG理念在企业长远发展中的重要性逐渐凸显。电力企业作为国家电能供应的重要支柱,构建ESG视角下的综合绩效评价体系对企业的高质量发展具有重要意义。文章根据当前电力企业绩效评价体系中过于依赖财务绩效、对ESG绩效重视不足、评价指标针对性较弱等问题,选取了财务、环境、社会责任和公司治理四个维度的绩效评价指标。以HR电力为案例企业进行绩效评价,分析探讨评分结果,以期为HR电力的管理实践提供参考,帮助企业将ESG理念融入到公司的经营策略中,不断提升企业价值和长期竞争力,推动我国电力企业的绿色、可持续发展。With the comprehensive promotion of sustainable development strategic planning in China,the importance of ESG concept in the long-term development of enterprises has gradually become prominent.As an important pillar of national power supply,it is of great significance for the high-quality development of power enterprises to build a comprehensive performance evaluation system from the perspective of ESG.Based on the problems of over-reliance on financial performance,insufficient attention to ESG performance,and weak pertinence of evaluation indicators in the current performance evaluation system of power enterprises,this paper selects performance evaluation indicators from four dimensions:finance,environment,social responsibility and corporate governance.Taking HR Power as a case study,the performance evaluation is carried out,and the score results are analyzed and discussed,in order to provide reference for HR Power's management practice,help enterprises integrate ESG concepts into the company's business strategy,continuously improve corporate value and long-term competitiveness,and promote the green and sustainable development of China's power enterprises.

关 键 词：ESG 绩效评价 指标体系 

分 类 号：F275[经济管理—企业管理]