Research on enterprise performance evaluation of coal industry listed companies of China based on environmental costs

1 Aug 2020 / by WANG ZHUO, SONG XIAO-ZHONG

Abstract: At present, the research on enterprise performance of domestic and abroad mainly focuses on the enterprise’s operating efficiency. The research based on environmental costs assessment of enterprise performance, especially the measurement method, is still lacking. In this paper, the environmental costs of the coal industry enterprises are divided according to the life cycle of the production and operation, and the performance of enterprises is studied from different dimensions. DEA (data envelopment analysis) analysis is used in this paper to analyze the impact of enterprise environmental costs on enterprise performance and their evaluation.

Keywords: Environmental costs, enterprise performance, DEA model.

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