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

DOI

10.2991/978-94-6239-719-4_30How to use a DOI?

Keywords

“dual carbon” target; iron and steel enterprises; performance evaluation; indicator system; low-carbon transition; sustainable development

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.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Shixue Zhang
PY  - 2026
DA  - 2026/07/09
TI  - Research on Performance Evaluation Indicator System of Iron and Steel Enterprises in the Context of “Dual Carbon”
BT  - Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026)
PB  - Atlantis Press
SP  - 261
EP  - 267
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-719-4_30
DO  - 10.2991/978-94-6239-719-4_30
ID  - Zhang2026
ER  -