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Research On Huaneng Power Int’l Inc.environmental Performance Evaluation Based On Balanced Scorecard

Posted on:2024-09-15Degree:MasterType:Thesis
Country:ChinaCandidate:Q WangFull Text:PDF
GTID:2531306920996319Subject:Accounting master
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From now on,our country’s economy has made considerable progress and entered a new era,facing with different problems and contradictions,and the accompanying ecological and environmental problems have been getting more severe.A series of environmental pollution and ecological destruction such as the consumption and unreasonable exploitation of environmental resources have aroused the public’s concern and attention to environmental protection.Enterprises have realized little by little that only by pursuing green,low-carbon and high-quality economic growth can they survive and develop in a new green competition model.The majority of enterprises should take consideration environmental factors into the whole process of production management so as to achieve green growth of profits,and evaluate the enterprise’s efficiency of environmental management and responsibility performance through environmental performance evaluation.This thesis selects HUANENG Power Int’l Inc.(hereinafter briefly referred to as HUANENG Power)as the object of study.Combined with the four dimensions of the Balanced Scorecard,it chooses 27 specific environmental performance evaluation indicators from this company’s Environmental,Social and Governance Report,Social Responsibility Report and annual financial reports released from the year of 2016 to2021 to form environmental performance evaluation index system;utilizes the entropy method to obtain the index weight of each evaluation index;adopts the fuzzy dimensionless method to process different types of quantitative indicators;combines the specific evaluation grades to get the scores;finally gets consequences of the dimension and the environmental performance evaluation.This thesis proves through comparison that the enterprise’s environmental performance evaluation results are coherent with actual situation,and this thesis correspondingly puts forward for countermeasures to promote the enterprise’s shortcomings.Through research,this thesis finds that the overall environmental performance score of HUANENG Power is increasing year by year,with a peak in 2021;the environmental performance score of the learning and growth dimension is the highest,the internal process perspective and the customer dimension perform well,but the financial dimension performs worse.The indicators related to innovation in the learning and growth dimension of HUANENG Power have been increasing year by year,showing that the enterprise attaches great importance to innovation-driven,and the contribution of this dimension to enterprise environmental performance is becoming more and more important;customer dimension and internal business process dimension perform almost the same,all showing a growth trend.The customer dimension grows greater,which indicates this company is paying more attention to the satisfaction of stakeholders;the financial dimension gets lower,because the company has less financial investment in environmental governance and resource tax and environmental protection tax has a relatively large cost.Based on the research,corresponding counter-plans and suggestions are proposed,such as improving the environmental information disclosure system,optimizing the environmental performance evaluation system and so on.The thesis also finds that importing Balanced Scorecard into the company’s environmental performance evaluation index system is actually feasible,and it is conformed with the company’s current operation situation,and the four dimensions are inner linked as well.After the analysis of the performance evaluation results,HUANENG Power has an explicit focus on the development for the future to improve the company’s overall competitiveness and internal cohesion in the power industry,and also promote its sustainable development for the long run.Meanwhile,it also provides a certain reference for the other power enterprises to implement the Balanced Scorecard while they takes environmental performance evaluation.
Keywords/Search Tags:electric power enterprises, environmental performance, balanced scorecard, entropy method
PDF Full Text Request
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