Research On Green Governance Performance Evaluation System Of Aluminum Enterprises Based On PSR Model

China is the largest manufacturing country and the largest aluminum producer.As a high-carbon emission and high-pollution production enterprise,aluminum enterprises urgently need to strengthen low-carbon green governance under the background of ’double carbon ’,and constantly promote the transformation of enterprises to low-carbon green development mode.Environmental performance evaluation is an important way to measure the pollution control level of aluminum enterprises.Whether the evaluation system is scientific and systematic directly affects the effect of green governance of aluminum enterprises.However,many enterprises in China have not effectively carried out environmental performance evaluation,and have not yet formed a relatively scientific and unified environmental governance performance evaluation system of aluminum industry based on the background of " double carbon " to measure the green governance performance of aluminum enterprises.In view of the development status of aluminum enterprises and the status quo of green governance performance evaluation,this paper establishes a green governance performance evaluation system for aluminum enterprises,in order to objectively evaluate the green governance performance of aluminum enterprises and promote the green,low-carbon and high-quality development of aluminum enterprises.Firstly,based on the literature research method,this paper summarizes the research on enterprise performance evaluation and governance,defines the concepts of green governance and green governance performance,and analyzes the related basic economic theories such as economic externality theory,public accountability theory and stakeholder theory.Secondly,it analyzes the development status of aluminum enterprises and the problems existing in performance evaluation,and fully considers the high-quality development requirements of aluminum enterprises to construct a green governance performance evaluation system based on PSR model.Finally,A aluminum enterprise is selected as a case study,and the green governance performance evaluation and analysis are carried out by using the constructed evaluation index system.Combined with the evaluation results,constructive countermeasures are put forward on how to improve the green governance performance of A aluminum enterprise.In order to keep pace with the times and achieve green development,aluminum enterprises must continuously strengthen the evaluation and assessment of green governance in accordance with the requirements of the " double carbon " goal,and further promote the green,coordinated and sustainable development of aluminum enterprises.In this paper,the green governance performance evaluation system constructed by PSR model is selected to improve the original performance evaluation system of aluminum enterprises,which enriches the research content of green governance performance evaluation system,improves the green governance performance evaluation index system of aluminum enterprises to a certain extent,and makes it more clear that low-carbon green is the high-quality development direction of aluminum enterprises in the future.