Research on performance evaluation of J enterprise under ESG concept

This study examines Company J through the lens of sustainability theory, stakeholder theory, and triple bottom line theory, analyzing its current development status while evaluating the necessity and feasibility of implementing an ESG performance assessment framework. The ESG evaluation system is constructed across four dimensions: financial, environmental, social, and governance (ESG), with 18 criterion layers derived into 50 representative third-level indicators. The research employs Analytic Hierarchy Process (AHP) for indicator weighting and topsis method to calculate Company J's comprehensive ESG performance scores from 2020 to 2022. Through systematic evaluation, key factors influencing ESG performance scores and existing challenges are identified. Finally, targeted policy recommendations are proposed based on these findings to help companies improve ESG performance and drive sustainable development.