Research on the Performance Evaluation of Baosteel Based on ESG Management
ESG includes the evaluation system of environmental,social and governance dimensions,so the implementation of ESG management in steel enterprises not only meets the needs of operation,but also achieves the green and sustainable development of enterprises.Based on this,Baoshan Iron and Steel Company Limited(hereinafter referred to as"Baosteel"),for example,establishes an ESG evaluation system for its corporate performance indicators from 2018 to 2022,and obtains the entropy value of the data after entropy value processing,and the comprehensive scores of the financial and non-financial performance indicators show a positive trend in the financial and non-financial performance indicators of Baosteel after the implementation of ESG management.The comprehensive score of the performance indicators shows a positive increase,which shows that through ESG management can effectively promote the sustainable development of the enterprise and help the green transformation of the enterprise.
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