Environmental Behavior and Performance Evaluation of Steel Enterprises - Take SG Company as an Example

摘要

This paper selects the traditional EVA and green EVA performance evaluation methods, to explore the influence of enterprise environmental protection investment. Based on the financial data of SG enterprise in 2016-2018, the effect of the two valuation methods on the performance evaluation of steel industry enterprises is analyzed by comparing the results of the enterprise value calculation, and the enterprise value assessment is carried out on the basis of EVA valuation method. Compared with the traditional EVA method, the green EVA method has the incremental information content in the adjustment part of the specific environmental factors, but the explanation degree of the two is basically the same in the degree of interpretation of the enterprise value. The combination of green EVA method and traditional EVA method can better evaluate the value of enterprises.