关键词: 企业环境绩效, 交互评价, 数据包络分析, 非期望产出, 制造业

Abstract: As the main carrier of green and low-carbon transformation, improving environmental performance and promoting sustainable development by enterprises is an important manifestation of their active fulfillment of environmental and social responsibilities. Focusing on corporate environmental performance, this paper proposes a novel model that integrates self-evaluation and mutual evaluation. Based on the conventional concept of cross-efficiency, it constructs a mathematical programming model and an interactive iterative algorithm to jointly and continuously optimize environmental performance. By introducing a set of soft constraint variables to continuously promote the approximate Pareto improvement with minimal cost, it obtains the optimal weight combination through the interactive joint decision-making, thereby effectively enhancing the recognition of the evaluation results among all participants. The proposed interactive evaluation model is applied to an empirical study on the environmental performance of listed companies in China’s manufacturing industry from 2019 to 2022. The results show that the overall environmental performance of the sample enterprises is relatively satisfactory, with an average upward trend year by year, indicating that China’s manufacturing sector is beginning to make progress in its green and low-carbon transformation. However, there remain significant differences in environmental performance among enterprises across different years, with a noticeable trend of polarization, which warrants attention. To promote high-quality development across the entire industry, it is essential to strengthen both policy support and regulatory oversight, while establishing and promoting benchmark enterprises that exemplify green production practices.

Key words: corporate environmental performance, interactive evaluation, data envelopment analysis, undesirable output, manufacturing industry