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Research On China Coal Energy Environmental Performance Evaluation Based On Balanced Scorecard

Posted on:2021-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:H BaoFull Text:PDF
GTID:2431330602467748Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present,the coal industry is affected by downward economic pressure,demand pressure and excess capacity.The contradiction between supply and demand is still very prominent,and the market price is showing a downward trend again.The decline in coal prices has severely affected the development of the industry and business operations,and the coal industry is facing a very severe situation to overcome difficulties.Therefore,coal enterprises are faced with strict government regulations and media attention.The implementation of environmental strategic management by enterprises can improve environmental performance,thereby reducing negative environmental impact,enhancing the credibility of enterprises,and improving the operating environment of enterprises.Therefore,as a coal enterprise,it is particularly important to establish a set of environmental performance evaluation system suitable for the characteristics of coal enterprises and promote their development through the innovation of management methods,and to measure the level of environmental performance management of coal enterprises.According to the background of green development concept and supply-side reform,based on the analysis of sustainable development theory,stakeholder theory,and circular economy theory,China Coal Energy Co.,Ltd.is used as the research object to evaluate the environmental performance of China Coal Evaluate the current situation and analyze.Based on the sample data from 2010 to 2018,the research and application of China coal energy environmental performance evaluation system was conducted.The study found that the environmental performance score of China coal energy peaked in 2012,and then showed a decreasing trend,reaching the minimum value in 2016 and gradually recovering.The internal business process dimension and financial dimension fluctuate significantly in each dimension,indicating that the overall adverse trend of the coal industry market and the supply-side reform have a significant impact on them.Customer dimension analysis shows that China coal energy is given priority to with coal sales,coal equipment is complementary strategic layout,dimension analysis showed that the enterprise internal business processes for the production safety of sustained attention,combined with environmental performance score patent authorization number index,"winter period" in the coal industry enterprises tend to invest for the long-term development of the industry awards and patent authorization ability,harmonious green development dimensionanalysis showed that China coal energy by controlling the pollutant emissions,developing green circular economy in order to improve enterprise's environmental performance.
Keywords/Search Tags:Balanced scorecard, Environmental performance, Coal industry, China coal energy
PDF Full Text Request
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