| With the rapid development of economy,the problems caused by environmental pollution have become increasingly prominent.Environmental governance and protection have become more and more concerns that cannot be ignored by enterprises and all sectors of society.As one of the main sources of environmental pollution,industrial enterprises have always been concerned about their environmental governance and attitude towards environmental protection.Take PG Aluminum as an example,as one of the heavy polluters,the enterprise needs to know its environmental governance situation and improve it.To design a set of environmental performance evaluation system for enterprises,evaluate and apply it and put forward Suggestions can strengthen the environmental governance and management of enterprises,better realize their sustainable development and bear social responsibility.First of all,the case company PG Aluminum and its aluminum industry are all heavy polluters and industries that have attracted much attention at present.Combining with the existing problems in environmental performance evaluation and management of PG Aluminum,this paper discusses the necessity of building an environmental performance evaluation index system.Then,in terms of the construction of indicators,the dimensions of the performance evaluation system are classified according to relevant theories such as sustainable development and stakeholders,as well as internal and external factors affecting environmental performance.They are respectively the dimensions of environmental performance evaluation combining internal and external aspects of internal management,finance,resource utilization,ecological protection and social supervision.The indexes are selected according to the selection principles,relevant authoritative materials and core academic literatures,and based on the investigation of the case enterprises and the actual situation of the industry,the evaluation indexes are determined.Finally,34 specific indicators of five dimensions are determined.Through the internship and investigation in the finance department,environmental protection Department,production department and other departments of the case enterprise,the evaluation indexes designed are applied,and the performance of the enterprise in the five evaluation dimensions and each index is illustrated item by item.Finally,in the aspect of comprehensive evaluation,the dimensionless standardized treatment of each index was firstly adopted,and the weight calculated by the analytic hierarchy process was used to comprehensively score and summarize the environmental performance of the enterprise in the recent three years,so as to put forward the deficiencies and give Suggestions for improvement.The results of the application of enterprise environmental performance evaluation show that the overall performance of environmental performance in recent three years is good,and the overall score of comprehensive evaluation is also on the rise.To be specific,the enterprise environmental management system is sound,and there is no gross negligence or violation of rules.The financial input is relatively sufficient and increases year by year;Good energy consumption and resource utilization;Pollution emissions meet regulatory requirements;Social supervision is in good condition.How--ever,through performance evaluation,some deficiencies need to be improved,such as strengthening investment in environmental technology research and development,specialized and unified environmental accounting,improving environmental information disclosure,and actively trying clean energy.Finally,in terms of management,according to the existing management problems and performance management theory,it is suggested that enterprises take environmental performance evaluation as an environmental management control tool,make performance evaluation mandatory and process-based,and better realize the purpose of environmental performance evaluation. |
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