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Evaluation Of The Green Transformation Effect Of Petro China Based On The Balanced Scorecard

Posted on:2024-06-29Degree:MasterType:Thesis
Country:ChinaCandidate:J K ZhouFull Text:PDF
GTID:2531307061478794Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the change of times,the rapid development of economy has greatly increased the development level of our country,but at the same time,it also brings certain impacts on the environment.In the past development of many old industrial areas,there have been frequent ecological environmental pollution problems.Green transformation development has attracted more and more attention.But the proposal of double carbon overall goal in our country is to make green transformation into the inevitable way out for the future development of resources enterprises,the traditional based on economic benefit,ignore the ecological environment health performance evaluation mode,can not meet the requirements of the present society gradually.Enterprises must include environmental factors and stakeholder influences into the evaluation,comprehensively evaluate enterprise performance,and guide enterprises to accelerate the development mode of green transformation.But at present,most enterprises in our country are weak in environmental awareness,and the management of green performance has not been fully implemented.The overall green development level is in the early and medium-term stage.As the leading enterprise of Chinese petrochemical industry,Chinese petroleum has made outstanding contributions to China’s economic growth.In the new development stage,although it has made some progress in the process of implementing green transformation,there are also environmental accidents and the phenomenon of emission reduction not reaching the standard in the process of transformation.This paper begins by elucidating the research context and the significance of scrutinizing petrochemical enterprises as the subject of assessment for their efficacy in facilitating environmentally sustainable transformation.Subsequently,a comprehensive examination of pertinent literature regarding enterpriselevel green transformation is conducted,with particular emphasis on key contributions made by scholars in this field.It is believed that the green transformation of enterprises is essentially a kind of green strategic transformation of enterprises.As an evaluation tool that can help enterprises better implement and optimize the strategy,the balanced scorecard plays a positive role in promoting the green transformation of the case in this paper.Therefore,it is selected as the evaluation tool for the green transformation of the case enterprises in this paper.Subsequently,through the analysis of the general situation of CNPC’s green transformation and its progressive development process,it is found that the rapid transformation of its green transformation is due to the strong continuous green transformation strategy deployed by the company year by year in the key development stage from 2017 to 2021.Therefore,based on the data published by the company’s ESG report and financial report from 2017-2021,this paper selects relevant indicators suitable for the green transformation of the company from four dimensions with the help of the balanced scorecard method,and constructs an effect evaluation index system suitable for the strategy-oriented green transformation mode of CNPC The paper analyzes the green transformation status of enterprises through various dimension indicators and puts forward relevant suggestions for its future development.Finally,the entropy method is used to determine the weight of each index,and the comprehensive index of promoting effect of green transformation in each dimension and the comprehensive index of green transformation in each year are analyzed,and suggestions are put forward according to the analysis results.Then it puts forward the measures and research conclusions to safeguard the development level of CNPC’s green transformation.
Keywords/Search Tags:CNPC, Green transition, Stakeholders, Balanced scorecard
PDF Full Text Request
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