Sustainable Performance Evaluation: Evidence from Listed Chinese Mining Corporations

Rapid industrial development has caused a series of environmental problems, which is not conducive to sustainable development of society as a whole. It is necessary to build a sustainable development evaluation system. Most of the existing literature has evaluated corporate sustainable performance from the economy, environment and society on the basis of triple bottom lines. Considering the research gap and the practice need, an evaluation system is established from four dimensions, referred to as economy, society, environment and responsibility management, and 29 indicators are designed to measure these four dimensions. Twenty seven listed Chinese mining corporations are selected as research samples, and the entropy-weight-based Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method is applied to calculate indicators’ weights. Results show that the four dimensions of sustainable performance weights from high to low are society, environment, economy, and management process.