Research On Enterprise Environmental Performance Evaluation

With the rapid development of economic society,we saw a huge economic fortunes,and also cannot ignore issues:economy which is at the expense of the environment is devouring the future of society,and people began to re-examine the environment problem and development problem.Environmental problem is actually behind the economic development,in other words,environmental issues is a sign of economic problems.As the creator and participant of social wealth,enterprises are also the important focus to solve economic and environmental problems.The development of enterprises is no longer only concerned with the creation of wealth as before,but also needs to meet the reasonable demands of all sectors of society and assume corresponding social responsibilities.The social evaluation of enterprises is no longer guided by a single economic index,but more diversified.With the continuous improvement of carbon trading system,the environmental performance information of enterprises will be of great significance and the value of environmental performance evaluation will become increasingly prominent.However,there is still no comprehensive and systematic environmental performance evaluation system in China,and it is difficult to effectively carry out the evaluation of environmental performance of enterprises.Based on the theoretical basis of environmental performance evaluation such as stakeholder theory,externality theory and environmental accounting,this paper refers to a large number of documents,combs and summarizes the theoretical background of environmental performance and related research,and draws on the research of relevant scholars and international general Standards and relevant requirements of domestic documents,combined with the latest environmental taxes,carbon emissions,plant greening rate and other content,built a set of environmental performance evaluation system;in the use of methods,this paper uses a combination of data envelopment analysis and AHP Although this method is widely used,it rarely appears in the field of environmental performance evaluation.AHP-DEA realizes the complementary advantages of AHP and DEA,making the evaluation results more objective.Finally,this paper selects high-polluting industries as the application objects for case studies,Consult the target company’s financial reports and social responsibility reports,collect,calculate and process data,and apply the established evaluation system to specific corporate cases.Combined with the actual cases of high-pollution enterprises,the environmental performance of six enterprises was comprehensively evaluated,environmental performance improvement plans were given,and countermeasures and measures to improve the environmental performance of enterprises were proposed.It is hoped that this article can be helpful to the related research of environmental performance,and also provide a reference for the improvement of environmental performance of high-pollution enterprises.