摘要：

在“双碳”战略背景下，高能耗、高排放的石油行业面临迫切的绿色转型需求与压力，但传统侧重财务绩效的评价模式难以适配当前高质量发展的要求，且现有的通用ESG评价体系缺乏对石油行业特质的针对性刻画与适配。为此，本文基于宏微观双视角，构建了涵盖经济、环境、社会及治理4个维度的综合评价指标体系，针对性纳入碳排放强度、低碳技术投入等行业特征指标，并运用层次分析法—熵权—TOPSIS组合评价模型，对2018—2023年32家A股上市石油企业开展可持续发展能力评价。结果表明：宏观层面，受国际油价周期性波动与绿色转型初期成本的双重约束，行业整体可持续发展绩效在2019年出现下滑，随后呈现波动调整态势；微观层面，国有企业综合绩效均值整体优于民营企业，但两者差距呈现显著收敛特征，综合绩效分值差由2018年的0.113缩减至2023年的0.002。进一步分析显示，两类企业的绩效差异主要源于国有企业在环境合规与社会责任维度的制度性优势，而民营企业则通过提升治理效率、加大社会责任投入实现了快速追赶。本研究揭示了不同所有制石油企业在“双碳”背景下的差异化演进路径，为政府完善石油能源行业监管政策提供了量化依据，同时也为国有企业巩固绿色标杆地位、民营企业优化ESG治理策略提供了科学的决策依据与参考。

关键词: 石油企业, 可持续发展, 评价体系, AHP—熵权—TOPSIS模型, “双碳”战略

Abstract:

Under the “Double Carbon” strategy, the high-energy-consuming and high-emission petroleum industry faces urgent demands and pressures for green transformation. However, traditional evaluation models focusing on financial performance are ill-suited for current high-quality development requirements, and existing general ESG evaluation systems lack targeted characterization of petroleum industry traits. To address this issue, based on a macro-micro dual perspective, this paper constructs a comprehensive evaluation index system covering economic, environmental, social, and governance dimensions, specifically incorporating industry-characteristic indicators such as carbon emission intensity and low-carbon technology investment. Using the AHP-Entropy Weight-TOPSIS combined evaluation model, the sustainable development capability of 32 A-share listed petroleum enterprises from 2018 to 2023 is evaluated. The results indicate that: Macroscopically, constrained by cyclical fluctuations in international oil prices and initial green transformation costs, the industry’s overall sustainable development performance declined in 2019 and subsequently exhibited a fluctuating adjustment trend. Microscopically, while the average comprehensive performance of state-owned enterprises (SOEs) is generally superior to that of private enterprises, the gap demonstrates a significant convergence trend, with the score difference narrowing from 0.113 in 2018 to 0.002 in 2023. Further analysis reveals that this disparity primarily stems from SOEs’ institutional advantages in environmental compliance and social responsibility, whereas private enterprises have achieved rapid catch-up by improving governance efficiency and increasing social responsibility investment. This study reveals the differentiated evolutionary paths of petroleum enterprises under different ownership structures in the “Double Carbon” context, providing a quantitative basis for the government to improve industry regulatory policies, and offering scientific decision-making references for SOEs to consolidate their green benchmark status and for private enterprises to optimize ESG governance strategies.

Key words: petroleum enterprises, sustainable development, evaluation system, AHP-entropy weight-TOPSIS model, the “Double Carbon”strategy

中图分类号: 

• F272