"Clear water and green mountains are golden hills and silver hills.We would rather have clear water and green mountains than golden hills and silver hills.The theory of "two mountains" advocated by the state in recent years has been deeply rooted in the hearts of the people.While realizing national economic development,strengthening ecological civilization construction is also the top priority of development.Under such national development trend,environmental performance research has been paid more and more attention by scholars and entrepreneurs.However,China,as a big country in iron and steel,will be affected less by COVID-19 epidemic in 2020,and the market of China’s iron and steel industry will still maintain a significant growth trend.Data show that in 2020,China’s pig iron output will reach887.524 million tons,with a year-on-year growth of 4.3%.Steel output reached 1,324,892 million tons,up 7.7 percent year on year.At the same time,as steel and steel enterprises with high energy consumption and high pollution,the state will strengthen the rigid measures of carbon reduction in 2021,implement industrial low-carbon actions and green manufacturing projects,so the research on enterprise performance of steel and steel industry will not only be economic performance,but also include environmental performance.Based on this background,this paper selects A Iron and Steel Company to study the envi ronmental performance of the steel industry based on the summarizing experience of predeces sors.First of all,for the theory of environmental performance related to A lot of research and understanding,and then according to the situation of A steel enterprise environmental perform ance evaluation is the development of environmental performance has yet to rise to the enterp rise development strategy,environmental information collection scattered scattered,single pro blems such as evaluation standards of environmental management,on the basis of the balance d scorecard into the environmental elements to build enterprise environmental performance ev aluation system.Pass through four dimensions analysis,validation,selected the 24 indicators,through the expert scoring the analytic hierarchy process method to determine the index weight,the financial data of quantitative and qualitative evaluation index,A comprehensive analysis of measurement results are put forward according to the existing problems of A enterprise improve environmental protection investment,strengthening the enterprise itself construction of environmental accounting information disclosure,strengthen environmental protection team and A series of Suggestions to improve enterprise’s environmental performance.It is hoped that this study will provide some help for the operability and practicability of the environmental performance research of A Iron and Steel Company,and provide some theoretical guidance for the future environmental performance research. |