Evaluation of Green Supply Chain Performance of New Energy Vehicles Under the Goals of “Carbon Peaking and Carbon Neutrality”

Introduction

As the world's largest developing country, China has faced huge environmental challenges (Liu et al., 2023; Zhai, 2021). The development of new energy vehicles, which is a key part of the realization of green economy, has become an important part of strategic emerging industries (Nabeeh et al., 2021; Waqas et al., 2022; Ye & Lau, 2022). So, in recent years, various enterprises have made efforts to promote the transformation and construction of green supply chain to achieve the goal of sustainable growth of enterprises (Kamble & Gunasekaran, 2023; Kar et al., 2023). Driven by technological innovation, they implement carbon emission reduction responsibilities in green procurement, production, operation, and other links, while focusing on the development of green technologies, products, and full-link solutions to motivate enterprises to achieve energy conservation and emission reduction goals and help speed up the green transformation of China's transportation and manufacturing industries (Gawusu et al., 2022; Liu et al., 2021; Tian et al., 2022; Wan et al., 2022; Yin & Yu, 2022).

Such green supply chain construction is seen as part of the goal of achieving “carbon peaking and carbon neutrality” because the larger framework requires not only carbon reduction but also environmental and social sustainability considerations (Liu et al, 2021; Zhang et al., 2021). The “carbon peaking and carbon neutrality” goal emphasizes the reduction of carbon emissions while paying attention to the ecological environment and social responsibility, so the adoption of green supply chain strategy can more comprehensively meet this goal (Dudek et al., 2023; Xiao et al., 2021; Ye et al, 2022). By adopting the coordinated development of environmental protection, social responsibility, and economic efficiency, enterprises can better adapt to the future sustainable business environment.

The evaluation of an enterprise's green supply chain performance is a systematic and comprehensive process. The evaluation of new energy enterprises from the perspective of “carbon peaking and carbon neutrality” involves multiple disciplines and theories. The theories of green development corporate social responsibility run through the theoretical basis of this paper. In the paper, the application of the theory of green development is reflected as a focus on the analysis of the green supply chain of leading enterprises in the new energy vehicle industry, which raises the level of enterprise environmental protection, energy consumption, and investment in green development. The latter theory of corporate social responsibility emphasizes that only when an enterprise attaches importance to the balance between economic benefits, environmental protection, and social responsibility and achieves good performance in all these aspects can it achieve its own sustainable development (Elkington, 1997). The application of this theory is reflected in the comprehensive evaluation of corporate finance performance, environment performance, operation performance, and innovation performance. With the enrichment and improvement of the green supply chain theory, and through the practical application and promotion of the green supply chain performance evaluation system of new energy enterprises, the industry's understanding of environment performance can be enhanced to a certain extent to effectively promote the steady realization of the “carbon peaking and carbon neutrality” goal (Huang et al, 2022; Kao et al., 2022; Tian et al., 2023; Ye et al., 2022).