Enterprise Strategic Performance Evaluation Based On Low Carbon Economy

With the rapid development of economy, the earth environment of humans is damaged seriously. To reduce pollution, protect the environment, deal with climate change has become the consensus of many countries over the world. The Copenhagen conference made a reduction agreement in 2009. Some governments have made efforts on low carbon economy. China government has enacted many policies and regulations in low carbon economy field, and is launching and implementing pilot programs actively to develop a low carbon economy. As the fundamental unit of national economy development, the enterprises have to be responsible for environment and do business in low carbon way. The new economic development way in low carbon economy requires that the enterprises should assess environmental impact on performance evaluation.Based on this background, this paper analyzes theories related to low carbon economy and enterprise performance evaluation from the aspects of economics and corporation management, and it reviews the literature research about low carbon economy and enterprise performance evaluation, which provides theoretical bases for this paper research. Secondly, business low-carbon operation is discussed with a practical case of Coca Cola, based on the research of effects of low carbon economy on external environment and internal strategic operation, which put forwards environment-friendly management in principle of low carbon economy. In the meantime, this paper summaries the development and current situation of business performance evaluation methods, analyzed the disadvantages of past performance evaluation methods and expounds the necessity and importance of enterprises to acclimatizing themselves to strategic performance evaluation in low carbon economy background. Thirdly, by incorporating low carbon environment indicators and the fifth principle in traditional balance scorecard, this paper constructs an environmental friendly performance evaluation with five principles. Furthermore, a comprehensive performance evaluation index system is established including typical and related indicators, which refers to current index system systems. Finally, it transforms strategy and major performance evaluation indicators to specific goals and measures, a performance balance sheet in low carbon economy is formed with an index system of hierarchy.