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Research On Evaluation Of Enterprise Environmental Performance Under The Perspective Of Social Responsibility

Posted on:2013-12-30Degree:MasterType:Thesis
Country:ChinaCandidate:Q ZhaoFull Text:PDF
GTID:2249330377957708Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, serious pollution, ecological imbalance and environmental issues are becoming increasingly serious.Raising of human material’s level and the rapid economic development is almost destroy the ecological environment as the price.Enterprises play an important role in the socio-economic development,While creating value for society, enterprise has become a major source of environmental pollution.In order to solve the problem from the source,we need to take effective measures to promote the active participation of enterprises.In the new economic background, enterprises not only undertake economic responsibility, and they should also take some responsibility for social and ecological environment.The introduction of environmental responsibility, making the generation of corporate environmental performance evaluation become inevitable. Evaluation of corporate environmental performance will become an important part of the assessment on the enterprise’s comprehensive strength.At present, research on corporate environmental performance evaluation is far from mature, the evaluation index system and evaluation method has yet to have a unified specification guide.And the existing index system has many deficiencies, to some extent, affected the business consciously involved in environmental management.In order to adapt to the new economic situation and to ensure the sustainable development of society, we have urgent need for a complete and effective corporate environmental performance evaluation system.In view of the above situation, the paper selected the perspective of enterprise social responsibility,using specification analysis and empirical analysis on the research of corporate environmental performance.In the first part,accounting for the background meaning and purposeof the study.Reviewed a number of domestic and foreign literature, summarized and reviewed then presented the framework of this study.In the second part,related concepts are elaborated and based on the sustainable development theory, stakeholder theory and the cycle of economic theory,to pave the way for corporate environmental performance evaluation, this part is important theoretical support.In the third part,using social responsibility as a guide,building enterprise environmental performance evaluation index system by using Balanced Scorecard,and have a good combination of Stakeholders and the Balanced Scorecard. In the fourth part,using Analytic Hierarchy Process to determine the weight of the index system built. The use of mathematical software and computers to improve the efficiency of data processing.In the fifth part,selecting a representative large-scale textile enterprises of Zhejiang Friend Co., Ltd. as an example,shows the the operability and effectiveness of the evaluation system by using case analysis. propose improvements to existence inadequacies of the enterprise.This stuy is under the perspective of enterprise social responsibility to research on the evaluation of enterprise environmental performance,hope that the science-based environmental performance evaluation to play a reference to China’s enterprises.
Keywords/Search Tags:social responsibility, environment performance, evaluation indicater
PDF Full Text Request
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