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基于ESG的水上运输企业综合绩效评价

Comprehensive Performance Evaluation of Water Transport Enterprises Based on ESG
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摘要 近年来,ESG理念在我国的认可度不断提升。水上运输企业在现代物流中具有不可替代的作用,多项关于ESG的政策会对其产生影响。文章基于ESG理念构建水上运输企业的综合绩效评价体系,利用层次分析法确认权重,并将指标体系应用于8家水上运输企业。通过研究发现:水上运输企业综合绩效表现一般,综合绩效排名受经济绩效影响较大,行业内两极分化严重,同一企业在经济、环境、社会和治理绩效方面出现不均衡、不协调的状况。最后,文章为水上运输企业提升综合绩效提出相应建议。 In recent years,the recognition of ESG concepts in China has been continuously increasing.Water transportation enterprises play an irreplaceable role in modern logistics,and multiple policies related to ESG will have an impact on them.This article constructs a comprehensive performance evaluation system for water transportation enterprises based on the ESG concept,confirms the weights using AHP,and applies the indicator system to 8 water transportation enterprises.Through research,it has been found that the comprehensive performance of water transportation enterprises is average,and the comprehensive performance ranking is greatly affected by economic performance.There is severe polarization within the industry,and the same enterprise experiences imbalanced and uncoordinated economic,environmental,social,and governance performance.Finally,this article proposes corresponding suggestions for improving the comprehensive performance of water transportation enterprises.
作者 葛妍 谢煜 GE Yan;XIE Yu(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处 《物流科技》 2024年第9期90-92,共3页 Logistics Sci-Tech
基金 江苏省社科应用研究精品工程财经发展专项课题项目“高碳排放企业碳信息披露质量评价与提升对策研究”(22SCB-12)。
关键词 ESG 综合绩效 水上运输企业 ESG comprehensive performance water transportation enterprises
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