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Research On Environmental Performance Evaluation Of Z Petrochemical Enterprises Based On Balanced Score Card

Posted on:2020-03-04Degree:MasterType:Thesis
Country:ChinaCandidate:W W ChenFull Text:PDF
GTID:2439330575959047Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the advancement of the times and the advancement of science and technology,the degree and mode of economic development have made great progress compared with the past,but rapid economic development has also brought certain impacts on the natural ecological environment.In many areas,problems such as the depletion of natural resources and the demise of the ecological environment have emerged,and these problems have also received increasing attention.The traditional performance evaluation model based on economic benefits can not meet the evaluation requirements of today's enterprises.Environmental impact factors must be included in the evaluation,and enterprise performance should be comprehensively evaluated to enable enterprises to achieve sustainable development.However,most companies have weak environmental awareness,focusing only on economic development and neglecting the management of environmental performance.As a leading enterprise in China's petrochemical enterprises,Z petrochemical enterprises provide a strong impetus for economic development,but there are also serious environmental pollution problems in the development process of enterprises.This paper first introduces the background and significance of environmental performance evaluation of petrochemical enterprises,and summarizes and reviews related research results.The research finds that domestic and foreign scholars have not formed a consistent view and general research methods for environmental performance evaluation.Secondly,it elaborates The relevant theories and methods of enterprise environmental performance evaluation;based on the characteristics of Z petrochemical enterprises and the status quo of environmental performance evaluation,the paper selects relevant indicators from the financial dimension and non-financial dimension by means of balanced scorecard method to construct environmental performance evaluation suitable for Z petrochemical enterprises.Index system;Finally,with the 2011-2018 financial statements obtained from Sina Finance Network and the sustainability report and social responsibility report obtained by Z Petrochemical's official website,the specific data of each indicator are obtained,and the entropy method is used to determine the weight of each indicator.The weights of various indicators,the comprehensive index of environmental performance in each dimension,andthe comprehensive index of each year were analyzed.According to the analysis results,the related countermeasures for improving the environmental performance of Z petrochemical enterprises are put forward,and it also provides reference for external stakeholders to fully understand the environmental performance of Z petrochemical enterprises.
Keywords/Search Tags:Z Petrochemical company, Environmental performance evaluation, Balanced scoreca
PDF Full Text Request
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