Table 1 Tertiary indicator structure for performance evaluation system of new energy enterprises.

Financial performance

Debt repayment ability (DR)

Asset-to-liability ratio (%), Current ratio, Interest coverage ratio

The social responsibility report, annual report, and official website of Mingyang Intelligence

Operating capability (OC)

Accounts receivable turnover (times), Inventory turnover (times)

Profitability (PG)

Return on equity (%), Net profit margin (%)

Development capability (DC)

Net profit growth rate (%), Total asset growth rate (%), Capital accumulation rate (%)

Environmental performance

Emissions (EGR)

Greenhouse gas emissions intensity (tons/thousand yuan), Hazardous waste emissions intensity (tons/megawatt)

Resource utilization (RU)

Comprehensive energy consumption per 10,000 yuan of revenue (tons of standard coal per 10,000 yuan), Total water consumption density (tons/person)

Green management (GM)

Impact of business activities on the environment (10000 tons)

Biodiversity (BI)

The distribution quantity of different types of forests, wetlands, and grasslands

Social performance

Employee responsibility (ER)

Equal employment (%), per capita training hours (h), safety production cost (10,000 yuan)

Product liability (PL)

Research and development (R&D) personnel ratio (%), R&D investment ratio (%)

Customer and supplier responsibility (CSR)

Customer satisfaction (%), major supplier procurement proportion (%), accounts payable turnover rate (%)

Government and community responsibility (GCR)

Total tax payment (10,000 yuan), total public welfare donations (10,000 yuan)

Governance performance

Board governance (BG)

Director attendance rate (%), proportion of independent directors (%), number of board meetings (times)

Investor relations (IR)

Cash dividend ratio (%), Equity balance degree

External supervision (ES)

Number of information disclosure announcements, penalty expenses (10,000 yuan)

Executive tenure (ET)

Number of years of management tenure (years)