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Research On Environmental Performance Evaluation Of A Chemical Enterprise Based On Stakeholder Theory

Posted on:2020-02-09Degree:MasterType:Thesis
Country:ChinaCandidate:X X ShiFull Text:PDF
GTID:2491306512457114Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
In recent years,China’s environment problems have become progressively worse and become the focus of social concern.Now,the government has issued normative documents and legislation become more stringent.The society pays more attention to the production process,products and environmental pollution.Chemical industry as a pillar industry of economic development also brings serious environment problems.Environmental performance evaluation can guide enterprises to carry out environmental management and fulfill environmental responsibility effectively.Our country has not established a scientific and effective environmental performance evaluation system.Most of the enterprises counted,summarized and publicized environmental information in accordance with the requirements and regulations of the state which makes the system of information publicity become a formality.Enterprises can not use environmental information to guide their management behavior and lack direction and internal motive force.This paper takes A chemical enterprise as the research object.A enterprise is a listed company whose main business is chlor-alkali which is characterized by high pollution and high energy consumption.At present,the company has entered the important period of adjusting the structure and changing the mode,so it is chosen as the research object.Firstly,this paper summarizes the environmental performance and its evaluation system to understand the current research situation,summarizes the stakeholder theory and combs the research of stakeholder theory and enterprise environmental performance which is the theoretical support for the next research.Then on the basis of the analysis of a chemical enterprise,this paper puts forward the introduction of stakeholder theory to construct the environmental performance evaluation system suitable for the enterprise.Then select the stakeholders related to the performance of the environmental responsibility of the enterprise through the research and analyze the impact of each stakeholder on the environmental performance of this enterprise.So the environmental performance evaluation index system founded on stakeholder theory is established and is evaluated and analyzed by analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method.Finally,the research results and shortcomings of this paper are summarized.
Keywords/Search Tags:Environmental performance evaluation, Stakeholder theory, Chemical enterprise
PDF Full Text Request
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