Research on Performance Evaluation of Power Generation Enterprises Using Carbon Neutrality Theory

Abstract

Recently carbon neutrality has been identified as a novel environmental thought in the context of low carbon economy. Carbon neutrality can be employed to performance evaluation system and has positive implications on the attainment of circular economy, low carbon economy and the augmentation of benefit. This paper generalized the relevant definition and development of carbon neutral thought, investigated its impact on enterprise performance evaluation, and recognized the existing problems in the performance evaluation system of power generation enterprises. Then the comprehensive performance index value can be obtained through applying five dimensional balanced scorecard to establish the index system with the weight being determined by AHP. The proposed method, in this study, can offer reference for performance evaluation of power generation enterprises.