Z Paper Industry Environmental Performance Evaluation System Construction And Application Research

Increasingly severe environmental problems have aroused widespread concerns worldwide,and China is no exception.In recent years,environmental problems led by smog have directly reflected the mismatch between China's environmental governance level and economic growth and have drawn great attention from the Communist Party of China Central Committee.To promote high-quality economic development,the Central Economic Work Conference at the end of 2017 has made pollution prevention one of the three major battles in the next three years.Subsequently,the government has gradually intensified the punishment for enterprises with non-compliant pollution treatment.It is common for enterprises to be rejected during the initial public offering(IPO)process or even be shut down due to pollution problems.In this way,the pollution problem can bring economic losses to the enterprise,affect the enterprise's strategic planning,and hinder the sustainable development of the enterprise,especially for enterprises in the heavily polluting industry.As a representative of enterprises in the heavily polluting industry,the Z Paper Industry Co.,Ltd has shown the typical characteristics with larger energy consumption and heavier key pollutant discharge year by year.Although the overall investment of environmental protection from the Z Paper Industry Co.,Ltd is relatively high,the efficiency of environmental governance is not satisfactory.The reason is that the Z Paper Industry Co.,Ltd currently lacks a corresponding environmental performance evaluation system,which directly results in the failure to systematically analyze the overall environmental performance of the corporation,and the effectiveness of corporate environmental governance initiatives cannot receive clear and effective feedback.Such problems are difficult to get accurate judgments,which make it difficult for corporations either to adjust their environmental protection plans nor to adjust their strategic layout according to the current macro-policy requirements in a timely manner,thereby hindering the improvement of the internal governance efficiency of the corporation and affecting its sustainable development.In order to solve the above problems,this thesis intends to build a more systematic environmental performance evaluation system combining China's national conditions,industry characteristics and enterprise characteristics,then use this system to analyze environmental performance problems of the Z Paper Industry Co.,Ltd,and put forward "targeted" improvement suggestions,which help corporations to adjust themselves in a timely manner and effectively improve their environmental governance.In addition,the thesis can also provide examples for other heavy polluting enterprises to carry out environmental performance evaluation,and have referential significance for other enterprises.Specifically,this thesis follows the following research ideas:The thesis carries out research along with the logical thinking of "discovering corporate symptoms" ?"constructing diagnosis tools"?"diagnosing and treatment".In detail,the thesis first sorts out and describes the operating conditions,pollution and energy consumption and environmental management of the Z Paper Industry Co.,Ltd based on the corporation's environmental report in the past five years,and proposes that its current status of inefficiency and lack of evaluation system.In this way,the thesis identifies the "symptoms" of the Z Paper Industry Co.,Ltd and on this basis,establishes the necessity and role of an environmental performance evaluation system for the Z Paper Industry Co.,Ltd.Further,the thesis builds a relatively complete environmental performance evaluation system for the Z Paper Industry Co.,Ltd through a systematic and standardized construction process,that is,to build corresponding diagnosis tools.Finally,the application of the evaluation system reveals the crux of the current environmental governance of the Z Paper Industry Co.,Ltd,and puts forward corresponding improvement suggestions,so as to realize diagnosis and treatment of the Z Paper Industry Co.,Ltd.The thesis mainly includes the following four logic sections:First,basic study section,including the first and second parts of this thesis,which is mainly used to put forward the research background and significance,summarize the current research status and define the relevant concepts and theoretical basis.Second,the status quo analysis section,including the third part of this thesis,which mainly describes the corporation's current basic situation and problem characterization through the corporate environmental report,on this basis,establishing the necessity and role of the construction of environmental performance evaluation system for the Z Paper Industry Co.,Ltd.Third,the system-building section,including the fourth part of this thesis.The construction of the environmental performance evaluation system of Z Paper Industry Co.,Ltd is mainly achieved through systematic and standardized procedures,which paves the way for the subsequent application of the system to evaluate and reveal the specific crux of the corporate environmental governance.Fourth,the application analysis and conclusion section,including the fifth and sixth parts of this article,which mainly evaluates the Z Paper Industry Co.,Ltd through the application of the established environmental performance evaluation system.The purpose is to reveal the specific problems of the Z Paper Industry Co.,Ltd and put forward the corresponding improvement suggestions,and finally put forward the research conclusions and prospects of this thesis.The innovation of this thesis lies in the following:Firstly,it fully considers the current macroeconomic policy and system requirements of China and draws lessons from international standards.Based on the input-output context of environmental governance of heavily polluted paper industry,the thesis constructs a three-dimensional evaluation framework of "financial performance--management performance--operational performance" according to local conditions.Secondly,it makes up for the lack of previous performance evaluation studies that ignore the coupling interaction between horizontal sections.It not only continues the previous bottom-up vertical logic and considers the influence of various levels of indicators within a single dimension,but also incorporates the concept of system coupling and considers the influence of the collaborative coupling of indicators among various dimensions on the overall performance.Thirdly,this thesis comprehensively uses a variety of quantitative and qualitative research methods,including the analytic hierarchy process(AHP),to construct scientific methods for the operation and analysis of performance evaluation results.Based on this,it makes up for the defects that most existing environmental performance studies have,stopping after the establishment of indicator base,or the difficultly to carry out targeted analysis on enterprises.