Environmental protection investment performance evaluation of coal enterprises

Abstract

With the emergence of environmental problems, all sectors of society are working hard to reduce carbon emissions
and pursue green and high-quality development. Coal enterprises as a high-polluting enterprise, environmental protection as their own
responsibility, actively undertake social responsibility, and actively carry out environmental protection investment, but the enterprise is the
main body of profi t, in the process of environmental protection investment can have a positive performance impact on the enterprise, need
to have an evaluation standard, this paper from the fi nancial point of view, for coal enterprises to build environmental protection investment
performance evaluation system, This paper probes into the impact of environmental protection investment on financial performance,
analyzes the mechanism of the impact of environmental protection investment on fi nancial performance, and fi nally puts forward some
suggestions for the development of environmental protection investment in coal enterprises.