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Research On Comprehensive Evaluation System Of Environmental Performance Of Iron And Steel Enterprises Based On Performance Prism

Posted on:2022-10-11Degree:MasterType:Thesis
Country:ChinaCandidate:Y ZhouFull Text:PDF
GTID:2531307067482054Subject:Accounting
Abstract/Summary:PDF Full Text Request
Iron and steel enterprise is one of the important manufacturing enterprises in China,which has been promoting the development of China’s economy.But at the same time,the iron and steel enterprises need a lot of resources and discharge a lot of waste water and exhaust gas,which will cause great harm to the environment.Therefore,we should pay attention to the environmental pollution caused by the daily business activities of iron and steel enterprises.At present,most enterprises begin to pay attention to the problem of environmental pollution,but the vision is only limited to the current problem of waste gas and wastewater discharge,and ignore the long-term planning,which is not conducive to the sustainable development of enterprises.In May 2018,General Secretary Xi Jinping put forward five systems for building ecological civilization in the conference on ecological environment protection.And by accelerating the establishment of an ecological civilization system,we strive to achieve a fundamental reversal of the quality of the ecological environment by 2035,thus achieving the goal of beautiful China.Therefore,iron and steel enterprises should not only consider the economic benefits of their own development,but also take into account the environmental benefits and social benefits,actively assume the social responsibility of heavy polluting enterprises,and increase the investment in environmental management costs.How to measure the level of enterprise environmental management,and balance the benefits of all aspects,has become the top priority of environmental performance evaluation.At present,the research on environmental performance evaluation of iron and steel enterprises in China is just in its infancy,and there is no unified evaluation standard in the industry and academia,which is not conducive to guiding the sustainable development of iron and steel enterprises.Based on this,this paper attempts to build a set of general environmental performance evaluation system of iron and steel enterprises,to make a certain reference and guidance for the reasonable evaluation of environmental performance of iron and steel enterprises.This paper first defines the related concepts of environmental performance and environmental performance evaluation system,describes the theory of performance prism and stakeholders,then analyzes the problems existing in the current environmental performance evaluation of iron and steel enterprises,and points out the reasons for the problems,and then combined with the performance prism method and analytic hierarchy process,constructs the environmental performance evaluation index system of iron and steel enterprises,according to the interests of the enterprise There are five dimensions of stakeholder satisfaction,contribution,enterprise strategy,process and ability,and they are subdivided into five categories of stakeholders:shareholders and managers,customers,suppliers,employees,government and the public,with a total of 41 evaluation indicators.Finally,combined with the specific case analysis of a company,the fuzzy comprehensive evaluation method is selected to evaluate the environmental performance of a company,and according to its specific score,the analysis and future development countermeasures are proposed.
Keywords/Search Tags:Iron and steel enterprises, Environmental performance evaluation, Performance prism, Stakeholder
PDF Full Text Request
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