Research on the financial performance of Shaanxi coal industry from the perspective of ESG
XUE Yan
ZHANG Qi
XIAO Feng
Abstract：The proposal of China's "dual-carbon" goals in 2020 has profoundly impacted the coal industry,where the synergy between corporate strategic decisions and ESG(Environmental,Social,and Governance)practices has become a critical factor influencing financial performance.Focusing on Shaanxi Coal Industry as a case study,this research analyzes the pathways through which ESG factors affect financial outcomes.By collecting financial data from 2019 to 2024,we establish a comprehensive evaluation system comprising 16 indicators across four dimensions:economic,environmental,social,and governance.The integration of the AHP-Entropy Weight Method addresses the limitations of traditional subjective weighting approaches,ensuring the scientific validity and accuracy of the assessment results.Applying this method to ESG performance research in the coal sector provides quantitative evidence for optimizing ESG resource allocation during the dual-carbon transition,offering valuable insights for promoting the sustainable and long-term green development of the coal industry.
Keywords：financial performancedual carbon policycoal industryAHP-entropy weight methodESG performance
Publication Date：2025-12-28
Online Publishing Date：2026-01-30(First online date of this platform, not the publication date of the document)
Pages：10( 279-288 )