Research On The Environmental Performance Evaluation System Of Iron And Steel Enterprises Based On The Balanced Scorecard

At present,China's iron and steel enterprises are facing the dual pressures from the state and society,which are reflected in environmental protection and production restriction respectively.On the one hand,with the environmental pollution in our country becoming more and more serious,all kinds of pollution have been seriously threatening the human survival and health.On the other hand,in order to alleviate the contradiction of excess capacity,iron and steel enterprises are forced to reduce the emission intensity and total amount to the maximum,increase the input of production technology and improve the production environment in order to save resources,the goal of ensuring sustainable development.At present,China's regulatory authorities have issued mandatory disclosure documents on energy-saving and emission-reduction plans and environmental performance.As one of the main forces of environmental protection,the environmental performance of iron and steel enterprises is crucial to their own impact,directly Affect the stakeholders on the first impression of the enterprise and investment decisions.Therefore,the results of enterprise environmental performance evaluation is of great significance to the development of an enterprise itself.It is more important to choose an accurate and objective environmental performance evaluation system.This paper analyzes the present situation and existing problems of environmental performance evaluation system of Chinese iron and steel enterprises,and constructs an environmental performance evaluation system based on balanced scorecard.This paper attempts to study the establishment of an enterprise environmental performance evaluation system from four dimensions:Environmental Finance Dimension,Internal Environmental Management Dimension,stakeholder dimension and learning growth dimension,which are combined with the method of balanced scorecard,in order to comprehensively and comprehensively evaluate the environmental performance of enterprises.This paper chooses Baosteel,a leading enterprise in China's steel industry,as the case object.Obtaining environment-related data through environmental disclosure information such as enterprise annual reports,social responsibility reports and environmental information disclosed to the public in 2018,according to the environmental performance evaluation system constructed by balanced scorecard,the environmental performance of Baosteel shares is calculated.The application of the environmental performance evaluation system in the enterprise and the guarantee measures are put forward.Finally,summarize the research conclusion,and put forward the shortcomings of this paper,as well as the future research on environmental performance evaluation system prospects.This article includes the following seven parts:the first part,Introduction.First of all,this paper expounds the background and significance of the research,summarizes and sorts out the research on the concepts of environmental performance and environmental performance evaluation system by domestic and foreign scholars,and expounds the research contents and methods of this paper,and put forward the innovation point of the paper.The second part,related concepts and theoretical basis.This paper mainly introduces the related concepts involved in the paper:Environmental Performance,environmental performance evaluation system.The paper also discusses the theoretical basis:Sustainable Development Theory,circular economy theory,resource dependence theory and strategic management theory.The third part,the present situation of environmental performance evaluation system of iron and steel enterprises and the introduction of balanced scorecard.This paper mainly analyzes the present situation of the environmental performance evaluation system of iron and steel enterprises,and puts forward the problems existing in the enterprise environmental performance evaluation system,and introduces the balanced scorecard method to construct the enterprise environmental performance evaluation system.The fourth part,the steel enterprise environment performance appraisal system frame construction.The design principle of the environmental performance evaluation system is made clear,the design idea is put forward,and the index of the environmental performance evaluation is selected according to the design idea.The fifth part,Baosteel stock environmental performance evaluation system application.Based on the above research results of environmental performance evaluation system,this paper calculates the results of environmental performance evaluation of Baosteel shares,and puts forward some suggestions for management improvement.The sixth part,the application of environmental performance evaluation system and protection measures.On the construction of environmental performance system in the application process of enterprises need to pay attention to matters and safeguard measures.Part seven,concluding remarks.According to the research summary of the environmental performance evaluation system based on the balanced scorecard,the paper puts forward the deficiency of this paper and the research prospect of the future environmental performance evaluation system.The innovation of this paper is that although domestic and foreign scholars have balanced scorecard experience in environmental performance evaluation system,but the four dimensions of balanced scorecard--finance,customers,internal operations,learning and growth--are directly applied to the environmental performance measurement system without any changes.In this paper,we apply the four dimensions of balanced scorecard to the combination of environmental factors and balanced scorecard,and transform the four dimensions into the dimensions of environmental finance,stakeholder,internal management and learning and growth.The environmental performance evaluation system based on the balanced scorecard combines the quantitative environmental indicators with the non-quantitative environmental information,and according to the importance of different weight to be integrated into a complete environmental performance evaluation system,the result of environmental performance evaluation is more objective and accurate.