In the context of global climate change, green and low-carbon development has emerged as an international consensus. China has established a dual-carbon target, aiming for carbon peaking by 2030 and carbon neutrality by 2060, thereby necessitating the green transformation of high-energy-consuming and high-emission industries. As a major carbon emitter, the construction industry needs novel development models to achieve sustainable development. The circular economy concept aligns well with steel structures, noted for their energy efficiency, environmental sustainability, recyclability, and high assembly efficiency. And this is a crucial pathway for the sustainable transformation of the building sector. This paper selects a typical steel structure enterprise in Zibo, Shandong Province as the research target. The corporate sustainability report and financial data from 2019 to 2023 employ the mutation level method to evaluate the impact on the enterprises economic performance, green performance, and operational performance across dimensions such as technological innovation, R&D investment, environmental protection expenditures, policy environment, and human resource allocation. The results show that the enterprise, under the guidance of the policy and its own strategic adjustment, has achieved remarkable results in its green transformation and continued to improve its performance indicators, while revealing the key paths of resource allocation optimization and green innovation.
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