Research on Performance Evaluation Indicator System of Iron and Steel Enterprises in the Context of “Dual Carbon”

Shixue Zhang ()
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Shixue Zhang: Dongbei University of Finance and Economics, International Business School

A chapter in Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026), 2026, pp 261-267 from Springer

Abstract: Abstract The iron and steel industry, a cornerstone of the economy and a major carbon emitter, faces urgent green transformation under “dual carbon” goals. Traditional financial-focused performance evaluations fall short in measuring low-carbon progress due to unbalanced indicators and inadequate policy alignment. This paper constructs a three-dimensional performance evaluation system integrating financial, low-carbon environmental, and social performance metrics. It retains core financial indicators while introducing new ones for carbon reduction, energy efficiency, and pollution control, along with social indicators like internal synergy and industry chain empowerment. The system aims to comprehensively assess green transformation effectiveness, providing theoretical and practical support for enhancing green competitiveness in the steel sector amid “dual carbon” targets.

Keywords: “dual carbon” target; iron and steel enterprises; performance evaluation; indicator system; low-carbon transition; sustainable development (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-719-4_30

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DOI: 10.2991/978-94-6239-719-4_30

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