Author(s)

Yuqing Song ¹

Affiliation(s)

¹ School of Economics and Management, Lanzhou University of Technology, Lanzhou, Gansu, 730030, China

Corresponding Author

Yuqing Song

ABSTRACT

In the context of global energy structure transformation and the advancement of the "dual carbon" goals, the new energy vehicle industry has become a core area driving the development of the green economy. The performance of leading enterprises holds crucial exemplary significance for the green transformation of the industry. Conducting a triple bottom line performance evaluation on enterprise A not only enables a comprehensive understanding of the enterprise's development status, providing a scientific basis for strategic decision-making, but also offers a reference for the sustainable development of the new energy vehicle industry, possessing significant theoretical and practical significance. By continuously improving the performance evaluation system, strengthening performance analysis and application, enterprise A is expected to further enhance its sustainable development capabilities, consolidate its leading position in the industry, and make greater contributions to the green transformation and high-quality development of the global new energy vehicle industry.

KEYWORDS

Triple Bottom Line; New Energy Vehicles; Enterprise Performance; Entropy Method

CITE THIS PAPER

Yuqing Song, Research on the Performance Evaluation of Enterprise A from the Perspective of Triple Bottom Line. Accounting and Corporate Management (2025) Vol. 7: 14-23. DOI: http://dx.doi.org/10.23977/acccm.2025.070503.

REFERENCES

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[3] Wen Subin, Xue Hengxin. Performance evaluation index system for the "triple surplus" of enterprises [J]. Statistics and Decision making, 2005 (06): 126-128.
[4] Tang Wenbin, Han Zhijun. Financial comprehensive evaluation method based on entropy method [J]. Journal of Nanjing University of Science and Technology (Natural Science Edition), 2001, (06):650-653.2001.06.022. 
[5] Zhang Xia, He Nan. Research on the Classification and Applicability of Comprehensive Evaluation Methods [J]. Statistics and Decision Making, 2022, 38 (06): 31-36. 2022.06.006.
[6] Zhu Yongming, Sun Hao, Mao Keyu. Exploration of Green Innovation Performance Evaluation for New Energy Vehicle Enterprises [J]. Finance and Accounting Monthly, 2024, 45 (15): 39-44.

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