Sustainable performance evaluation of forestry enterprises in the context of carbon neutrality

Abstract

Highly polluting and energy-consuming enterprises are generally considered to be a key concern for achieving sustainability, but the sustainability of forestry enterprises is not to be underestimated. Enterprise development can only be considered stable if the economic, environmental and social development of the enterprise is addressed simultaneously. To properly and comprehensively evaluate the sustainable development of forestry enterprises, there should be a corresponding performance evaluation. Constructing a sustainable performance evaluation model for forestry enterprises can not only help enterprises to develop in a balanced way in the three dimensions of finance, environment and society, but also provide directions and suggestions for their future operations. In this paper, we construct a six-dimensional SBSC, combining the three methods of DEMATEL, ANP and VIKOR. The paper also evaluates the case of a specific forestry company, J, to identify the problems of the case company and to propose corresponding improvement measures for its sustainable development strategy in order to achieve the necessary level of expectations.