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Research On The Environmental Performance Evaluation From The Perspective Of Green Investment

Posted on:2024-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:Y T YuFull Text:PDF
GTID:2531307124991139Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,there has been a global boom in the discussion of ESG investment,which has made green investment a topic of increasing interest.In the context of the rise of green investment,environmental performance evaluation of enterprises has also become a hot topic of research and discussion in academic circles.With the increasing attention on low carbon economy,the environmental performance evaluation of enterprises is getting more and more attention,and the establishment of a reasonable environmental performance evaluation system is a necessary way for high energy-consuming and high-polluting enterprises to explore green and low-carbon development.This paper selects SGIS Songshan Co.,Ltd.located in Shaoguan City,which is called "the northern ecological barrier of Guangdong-Hong Kong-Macao Bay Area",as a case company from the perspective of green investment,and obtains relevant information on green investment and environmental performance evaluation of the enterprise through a combination of questionnaire and interview.The environmental performance evaluation system of SGIS Songshan Co.,Ltd.was constructed by applying the hierarchical analysis method based on the selection of various international and domestic indicators.In the process of analysing the problem,green EVA was innovatively introduced as one of the evaluation indicators,and the environmental performance of SGIS Songshan Co.,Ltd.was evaluated using the expert scoring method under the guidance of the enterprise and university teachers.This paper has calculated from the research that the comprehensive score of environmental performance evaluation index of SGIS Songshan Co.,Ltd.is 84.071,and the evaluation result is good.Prior to this result,several other conclusions were also found.First,the impact of green investment on the environmental performance of enterprises takes a longer time to manifest.Second,the construction of enterprise environmental performance evaluation index system needs to combine the characteristics of the industry and keep pace with The Times.Third,the improvement of corporate profitability has a positive effect on the optimization of corporate environmental performance.Fourth,the study and disclosure of environmental performance evaluation of enterprises,especially those with high energy consumption and high pollution,can force enterprises to carry out green development.The road of green development of SGIS Songshan Co.,Ltd.is not only the road of transformation of the enterprise itself,but also the epitome of Shaoguan City,once the "heavy industry base in South China",seeking transformation and breakthrough.
Keywords/Search Tags:Green Investment, Iron and steel industry, Environmental performance evaluation
PDF Full Text Request
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