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The Study On The Construction Of Evaluation Index System Of The Corporate Environmental Performance

Posted on:2015-10-09Degree:MasterType:Thesis
Country:ChinaCandidate:S S WangFull Text:PDF
GTID:2381330626453509Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprise environmental performance evaluation is in the developmental stage at present,our country has not established unified evaluation index system of environmental performance.there are some problems such as indexes relatively concentrate leading to applications in different industries not representative,the maneuverability of the indicators are poorer,environmental performance and economic performance indicators are not unified,the index system are lack of system and rigour in related research of foreign and domestic.This paper firstly reviews on research results of environmental performance evaluation at home and abroad,and then based on the theory of sustainable development,economic externality,value of environment resources and organization,starting from the requirements of environmental performance information users,combining with the practice of enterprise environmental management in our country,considering the intrinsic motivation for the sustainable development of enterprises and management needs,then introduct PSR conceptual framework,and from the perspective of social responsibility,demonstrating the applicability of building evaluation index system of environmental performance basing on PSR framework,and design evaluation index system of enterprise environmental performance including pressure index,state index and response index.It uses fuzzy comprehensive evaluation method evaluating enterprise environmental performance,preliminary builds enterprise environmental performance evaluation model,using the data of hebei iron and steel group,the data being empowered by AHP analysis method,and at last concludes composite scores of enterprise environmental performance,the result shows that paste composite scores of environmental performance evaluation of hebei iron and steel group is in "general" rating,the comprehensive scores of the three major indexes pressure,state and response are respectively in a "poor " and " general " and " general " level;In view of the case analysis results,putting forward some suggests.Organization balance theory is introduced as one of the basic theory of environmental performance evaluation,emphasizes the enterprise as a subsystem to be combined with other systems including environmental system is reasonable in the society,and based on the theoretical analysis,actively expand the idea to build the environmental performance evaluation system that adapting our business situation and it includes three first grade indicator and seven two grade index and 23 secondary indicators of the enterprise.The above are the innovation of this study.
Keywords/Search Tags:environmental performance evaluation, index system, PSR conceptual framework
PDF Full Text Request
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