In view of the current situation that China lacks a quantifiable carbon performance evaluation system for coal enterprises and production mines from the perspective of"double carbon",the overall carbon performance evaluation index system of coal enterprises and the carbon performance evaluation index system of production mines were respectively constructed.The entropy weight-composite index evaluation model was used for evaluation.This system can not only evaluate the overall carbon performance of coal enterprises from the three dimensions of economic development,carbon &pollution reduction,and energy saving & comprehensive utilization,but also evaluate the performance of each production mines through the three dimensions of economic development,energy saving & consumption reduction,and emission & carbon reduction.Pingdingshan Tian'an Coal Co.,Ltd.,which has relatively detailed disclosure of social responsibility reports,was selected to conduct empirical analysis of carbon performance evaluation.The evaluation results show that the carbon performance evaluation index system has a certain degree of scientificity and applicability,and can provide a certain theoretical guidance for coal enterprises to find carbon emission reduction and carbon neutral paths.