Development of a Carbon Financial Performance Assessment Model for the Power Generation Industry
DOI:
https://doi.org/10.54097/hset.v22i.3364Keywords:
Carbon accounting; Financial performance evaluation; CRITIC; TOPSISAbstract
In the face of global warming, sustainable development has become a universal choice for all countries in the world. China has put forward the goal of "double carbon" and promoted the low-carbon transformation of traditional energy enterprises, which has put forward higher requirements for their energy saving and emission reduction. In this context, this paper presents a comprehensive analysis of the challenges and opportunities of carbon finance development at the micro level. And for power generation enterprises, a financial performance evaluation system is constructed from three dimensions: economic, social and environmental. The data of 18 indicators of 32 listed companies in power generation industry are selected as samples, and the mathematical model is assigned by CRITIC method, and the comprehensive financial performance evaluation of the above companies is carried out by TOPSIS method. It provides theoretical support and referential decisions for low-carbon transformation of power generation enterprises, with a view to improving the comprehensive efficiency of enterprises.
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