Research on the Performance Evaluation System of Logistics Enterprises under the Dual-Carbon BackgroundFrom the Perspective of Carbon Performance

The "dual-carbon" strategy provides new opportunities for the sustainable and high-quality development of logistics enterprises. This paper starts from the concept of carbon performance, analyzes the necessity of constructing a carbon performance evaluation system for logistics enterprises under the dual-carbon background, and explores specific construction methods. By integrating carbon emission, carbon efficiency, and carbon innovation indicators into the traditional balanced scorecard's four dimensionsfinancial, customer, internal processes, and learning & growththis study establishes a carbon performance evaluation system model for logistics enterprises. Furthermore, this paper proposes strategies for optimizing the evaluation system, including formulating carbon emission regulations and standards, building a national carbon trading market, and strengthening guidance and training for enterprise carbon performance management. These efforts aim to facilitate the green transformation of logistics enterprises and contribute to achieving the national dual-carbon goals.