| The high output of Chinese iron and steel industry promotes the economic take-off,but also leads to high energy consumption,large-scale environmental pollution and other problems.As a highly polluting industry,the steel industry has always been at the forefront of the industry in terms of carbon emissions,and is one of the key industries in energy conservation and emission reduction and the development of low-carbon economy.From the Angle of low carbon,based on the theories of sustainable development,the environmental performance evaluation system of iron and steel enterprises is constructed.On the one hand,it can evaluate the effectiveness of enterprises in environmental governance and improve the shortcomings.On the other hand,according to the evaluation results,enterprises can reasonably formulate environmental strategy development goals,effectively reduce environmental costs,and promote the high-quality development of enterprises.This paper takes the environmental performance from the perspective of low carbon as the starting point,with sustainable development as the ultimate goal,and establishes an environmental performance evaluation system in line with the characteristics of the steel industry by analyzing the current situation of the steel industry.On the basis of following the principles of objective comprehensiveness,strategic relevance,operability and cost-effectiveness,and referring to the dimension division of the balanced scorecard,the key performance evaluation indicators are selected by the expert scoring method,and the environmental performance of G Company is analyzed and evaluated by combining the analytic hierarchy process.It is found that G Company has problems such as low investment in environmental protection operation cost,incomplete environmental protection procedures,and excessive occurrence of environmental problems.Therefore,this paper puts forward relevant suggestions for these deficiencies of G Company.This paper aims to combine low-carbon and environmental performance evaluation,considering both financial and non-financial indicators,so as to provide environmental performance data with more reference value.It not only provides decision support for stakeholders,but also provides some reference for environmental performance evaluation of other industries. |