"双碳"背景下煤炭企业可持续发展能力评价研究

o clarify the sustainable development level of China\'s coal enterprises under the background of "double carbon", to evaluate the sustainable development ability of coal enterprises.. Combined with the "double carbon" background and China\'s new development philosophy, based on REES system and stakeholder theory, this paper constructs an evaluation index system for the sustainable development ability of coal enterprises through the four dimensions of economy, environment, society and resources, establishes the evaluation model of coal enterprises\' sustainable development ability by using combination weighting method, and 11 coal enterprises that were listed before 2021, issued ESG reports or social responsibility reports and had relatively complete data were selected for evaluation of sustainable development capacity. The main conclusions of this paper are as follows: In the evaluation index system for the sustainable development ability, economic dimension takes the largest weight, followed by environmental dimension, resource dimension and social dimension take the third and fourth place. In recent three years, CHINA SHENHUA GROUP, YANKUANG Energy Group Company and China Coal Energy Company have strong sustainable development ability, while Shanxi Coking Coal Energy Group, Shanxi Lu\'An Environmental Energy Development Company and Shanghai Coal Gas No.2 Pipeline Engineering Company have weak sustainable development ability. In the financial dimension, there are gaps in the sustainable development ability of coal enterprises; In the environmental dimension, the gap of sustainable development ability is low, around a more balanced level; In the social dimension, the gap of sustainable development ability of coal enterprises is obvious; In the resource dimension, there is a slight gap in sustainable development capacity among different regions, and the level is uneven.