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Construction And Practice Of Environmental Performance Evaluation Index System

Posted on:2011-01-23Degree:MasterType:Thesis
Country:ChinaCandidate:H H ChenFull Text:PDF
GTID:2309330452961388Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the fast development of economy,global environmental andecological problems present increasingly and outstandingly. Environmentalproblem has already become one of the important problems humans facingthat more and more people pay attention to. Enterprises have undeniableresponsibility on environmental problem. In the pursuit of maximizingeconomic benefits, they also can not ignore the social benefits andenvironmental benefits. Enterprises’ environmental performance is closelyrelated to financial position and operating results, so we must integrateenvironmental factors into the strategic management and operationaldecision-making, and take environmental factors into existing performanceevaluation system when evaluating the enterprises’ performance. Although ourcountry has brought in the ISO14000environmental management standards tocertify and evaluate the enterprises’ environmental management, theresearches on environmental performance evaluation index system have notcarried out extensively, especially the study on specific industry. Pesticideindustry is a heavily polluted industry. No only the raw materials but theIntermediates and pesticide products are toxic substances, and the treatmentof the wastes is very difficult. Now the study on environmental performanceevaluation index system of pesticide enterprises is still blank, which hinderedthe evaluation work of the pesticide enterprises’ environmental performance.Therefore, my paper will determine the domestic pesticide enterprises asresearch objects, and construct the pesticide enterprises’ environmentalperformance evaluation index system on the basis of domestic andinternational environmental performance evaluation theories and standards,then select a chemical pesticide enterprise to applicate the system.My paper researches pesticide enterprises’ environmental performanceevaluation index system with the methods of normative analysis and casestudy. Firstly I use the method of normative analysis to define the definitions related to environmental performance evaluation, describe the theoreticalfoundation of environmental performance evaluation and the standards thatconstructing index system can refer from, analyse the current situation ofpesticide enterprises’ environmental performance evaluation to supply thebasis for following research. Secondely I analyse the result of indicatorsinvestigation to construct the index system at the parts of three quantitativefactors including production process control, pollution prevention and controland environmental financial information and six qualitative factors includingimplementation of environmental regulations, environmental managementorganizations and personnel situation, environmental institution and goals,environmental risk prevention and control, after-sales service, and externalevaluation following the principle of establishing environmental performanceevaluation index system. Then I draw on the ‘Central Enterprises’ IntegratedPerformance Evaluation Rules for the Implementation’ and adopt experts’scoring and AHP to distribute the weight of twentifive quantitative indicatorsand six qualitative indicators. Finally I select a chemical pesticide company tomake case study using the environmental performance evaluation indexsystem constructed above to analyse the company’s environmentalperformance. Through the case study of this company, we can provide a modelof appllying the index system and also can examine its practicality.
Keywords/Search Tags:pesticide enterprises, environmental performance evaluation, index system
PDF Full Text Request
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