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Research On Environmental Performance Evaluation Of A Papermaking Enterprise

Posted on:2021-01-18Degree:MasterType:Thesis
Country:ChinaCandidate:L JiangFull Text:PDF
GTID:2381330605957029Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the improvement of China’s economic development,the waste of natural resources has become increasingly prominent,and the problem of environmental pollution has become more and more serious.As one of the heavy polluting industries,paper industry must strengthen environmental management in the process of production and operation,and environmental performance evaluation is an important means to measure the level of environmental management.At present,China is in the initial stage of enterprise environmental performance evaluation,so the evaluation of paper enterprise environmental performance has not formed a set of standardized standard system.Therefore,in order to supervise the environmental management behaviors of paper making enterprises more effectively and promote their healthy and sustainable development,this paper selects A paper making enterprise as A case to establish A set of scientific and systematic environmental performance evaluation index system and conduct application research.First of all,this paper expounds the research background and significance,reviews the relevant literature at home and abroad,and explains the relevant concepts and theoretical basis,laying a solid theoretical foundation for this paper’s research.Secondly,A paper company in the paper industry is selected as A case to analyze its current status and problems of environmental performance evaluation,so as to deepen the necessity of research.Again,combined with the feature of production technology of A papermaking enterprise,reference related environmental evaluation standard guidelines and the balanced scorecard theory,from the financial environment,internal business processes,stakeholders,learning and innovation,the four dimensions of environmental performance evaluation system design,and on the basis of the analytic hierarchy process(ahp)to construct the evaluation index system model,using Delphi method to determine the weight of each index.Finally,based on the annual corporate reports,social responsibility reports and official website information of A paper making company in three consecutive years from 2016 to 2018,the environmental performance results of A paper making company in these three years were evaluated and analyzed according to the constructed model,and relevant countermeasures and Suggestions were proposed based on the evaluation results.The research results of this paper are as follows:first,it fully considers the production characteristics of papermaking enterprises,USES the balanced scorecard principle to design evaluation dimensions,designs specific indicators of each dimension from the perspectives of before,during and after,and builds A set of scientific and systematic environmental performance evaluation index system for Papermaking enterprise A.Secondly,the analytic hierarchy process is used to construct the enterprise environmental performance evaluation system model,and the Delphi method is used to determine the index weight,which enhances the credibility of the research results.Third,the paper vertically evaluated the environmental performance of A paper company from the dynamic perspective of time from 2016 to 1018,and based on the evaluation results,put forward targeted Suggestions from three aspects,namely,strengthening internal environmental management,cultivating environmental protection awareness and improving environmental rule of law construction.
Keywords/Search Tags:Papermaking enterprise, Environmental performance evaluation, Balanced scorecard, Analytic hierarchy process
PDF Full Text Request
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