Optimization of enterprise financial performance evaluation system based on AHP and LSTM against the background of carbon neutrality

• Main Author: Xie, Yuxiting
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2024
• Subjects: Business and Management; Energy enterprises; Financial Performance Evaluation
• Online Access: https://hdl.handle.net/10356/174038
• Institution: Nanyang Technological University

This study focuses on meticulously examining energy companies' financial performance, incorporating the principles of environmentally sustainable development. The study employs a comprehensive assessment approach that integrates various metrics from different departments of these enterprises. These abstract indicators are primarily quantified using the analytic hierarchy process (AHP), emphasizing incorporating low-carbon indicators, such as research and development (R&D) in renewable energy, into the evaluation framework. Subsequently, the study utilizes the long shortterm memory (LSTM) model to evaluate the performance of individual departments within these companies. Ultimately, the study provides an overarching evaluation of the financial performance of energy enterprises. The proposed model demonstrates its effectiveness in practical testing, achieving an evaluation error of just 1.7%. Moreover, the research also scrutinizes the implications of these financial evaluation results for the transition toward a low-carbon paradigm.