The Research On Environmental Performance Evaluation Index Based On The Green Credits Perspective-Taking Baosteel

At the beginning of the Supply-side structural reform,the development transformation of the iron and steel industry is extremely urgent.The moment is about environmental pollution which public opinion focus on.There are interesting topics about the iron and steel industry how to base on the green credits growing in the label of the highly polluted industry.Nowadays,because of the criterion of the Green credit which estimate the enterprise whether meet the requirement or not have great difference and be no clear consensus.That make the function of the Green credit protecting the environment and controlling pollution weaken.Therefore,the core method of solving the problem in the Green credit is researching the index which can estimate the “green” whether or not.For the more,focusing on the iron and steel industry are heavy pollution need the index highlight the ability of protecting environment more.After the document research about green credits,environmental information disclosure,environmental accounting information disclosure and environmental performance index.Firstly,analyze the difficulty in the green credits.Secondly,discuss the important role of environmental performance index to the green credits.Thirdly,after the analyzing the necessity in the iron and steel industry combine the literature selecting and improving the index which include Environmental costs capitalization rate,Technological transformation equipment investment ratios,Environmental liabilities ratio,Eco-efficiency indicators,etc.Then make the Baosteel using the index and make analysis on it.At the case supporting summarize the character in using the index.In the end,give suggestion of the index and forecasts the trends of research.