Research On Performance Evaluation Of MINFENG Special Paper Company Based On Carbon Emissions

As a major strategy in China,the goal of "Carbon Peak and Carbon Neutrality" is facing the problem of time constraint and heavy task.Industrial production is the main source of carbon dioxide emissions.As a key emitter of carbon dioxide in industrial production,paper enterprises need to pay special attention to their carbon emission reduction effectiveness.However,there is less consideration of carbon emission factors in the performance evaluation of MINFENG Special Paper Company Limited.In addition,the existing studies on enterprise performance evaluation considering carbon emissions are mostly focused on electric power,iron and steel,construction,and petrochemical enterprises,and there are very few relevant studies on paper enterprises.Therefore,it becomes a problem to establish a set of enterprise performance evaluation index system for paper enterprises considering carbon emission and evaluate the performance of this enterprise.The main results of the paper are as follows.A set of carbon emission-based enterprise performance evaluation index system is constructed for MINFENG Special Paper Company Limited.Firstly,we describe the profile of MINFENG Special Paper Company Limited,secondly,we analyze the necessity and feasibility of constructing a carbon emission-based performance evaluation index system for MINFENG Special Paper Company Limited,and finally,we determine the three levels of indexes of the index system respectively.The primary and secondary indicators are constructed according to the corporate strategy and balanced scorecard theory,while the tertiary indicators are determined by referring to the high-frequency indicators used in previous representative literature,combined with the data disclosure situation of MINFENG Special Paper Company Limited and the characteristics of the company itself.The screening scope of high-frequency indicators is 63 representative literatures as of August 10,2022,and the screening process is to use nvivo software to count the indicators one by one,and then extract the indicators with high frequency,which have reference significance.The above carbon emission-based enterprise performance evaluation index system is used to measure and evaluate the enterprise performance of MINFENG Special Paper Company Limited.Firstly,the weight of the indicators was determined using the Analytic Hierarchy Process.Secondly,the comprehensive performance of MINFENG Special Paper Company Limited and the four dimensions of the balanced scorecard were calculated for the period2015-2020.Finally,the enterprise performance of MINFENG Special Paper Company Limited is evaluated from the comprehensive performance of the enterprise,the sub-enterprise performance of the financial dimension,customer dimension,internal business process dimension,learning and growth dimension,and the problems and causes of the problems in the management are analyzed.In addition the performance of MINFENG Special Paper Company Limited enterprises that do not consider carbon emissions and consider carbon emissions is also comparatively analyzed.In summary,this paper makes suggestions for improving the performance of MINFENG Special Paper Company Limited in order to improve the management level of the company in the context of dual carbon and help it achieve its strategic goals,as well as to provide a reference for the related paper industry.