Study On Environmental Governance Performance Evaluation Of Coal Enterprise

The environmental governance of coal enterprises is one of the three strategic tasks for the sustainable development of the coal industry.However,at present,there are some problems in the performance evaluation of environmental governance of coal enterprises,such as the disconnection between the index setting and the industrial environmental governance strategy,and the lack of a unified evaluation standard.Improving the performance evaluation of environmental governance has become one of the key management issues for the sustainable development of coal enterprises.Based on the literature review of environmental governance performance evaluation,the paper firstly according to the coal industry environmental governance strategy,uses the balanced scorecard theory to map the environmental governance strategy of coal enterprises,determines the four dimensions of environmental governance strategic themes of finance,customers,internal processes and learning and growth.According to the strategic themes of four dimensions,19 evaluation indicators of environmental governance performance of coal enterprises were selected to construct the index evaluation system.Among them,the financial dimension includes four indicators: environmental protection capital investment ratio,reclamation and environmental cleanup fee balance,the comprehensive energy consumption of 10000 yuan output value of the company,and the ratio of environmental benefits.The customer dimension includes four indicators:environmental disclosure degree,number of environmental accidents,market share and greening area.The internal process includes seven indicators: sulfur dioxide emission per unit output,nitrogen oxides emission per unit output,chemical oxygen demand per unit output,comprehensive utilization rate of wastewater,comprehensive utilization rate of solid waste,recovery rate of coal mining area,current situation of internal environmental management in enterprises.The learning and growth dimension includes four indicators: employee environmental protection training,million tons of coal mine mortality,research and development investment ratio,and patent authorization obtained.Then,based on the relevant indicator data of 12 typical coal enterprises with comprehensive environmental governance information disclosure during 2015-2017,the paper determined the weight of 19 evaluation indexes by the entropy method.After that,the paper uses the fuzzy comprehensive evaluation method to make a specific score of the indicators of SXMY' environmentalgovernance performance from 2016 to 2018,and uses the established evaluation system to evaluate the environmental governance performance of SXMY from 2016 to 2018.Finally,based on the research conclusions,the paper puts forward some suggestions for coal enterprises to improve the performance evaluation of environmental governance from the macro and micro perspectives.The evaluation index system of coal enterprise environmental governance performance established by the balanced scorecard theory is an extension of the application scope of balanced scorecard theory.Using the entropy method to determine the weight of evaluation index and using the fuzzy comprehensive evaluation method to score the indicators is the improvement of coal enterprise environmental governance performance evaluation method.The established evaluation index system and evaluation method can also provide reference for other industries to improve the environmental governance performance evaluation system.