Construction Of Environmental Performance Evaluation System Of Jingxing Paper Based On Balanced Scorecard And Applied Research

As economic development enters a stage of high-quality development,it is indispensable to strengthen the construction of ecological civilization.In this context,the evaluation of corporate environmental performance has attracted more and more attention from scholars and entrepreneurs.According to the data of the annual report of China’s Paper Industry Association,from 2019 to 2021,the production and sales of China’s paper and paper products industry have shown an upward trend for three consecutive years,with an average annual growth rate of 5%in output and an average annual growth rate of about 6.66%in sales,but the discharge of papermaking wastewater has always accounted for more than 10%of the national industrial wastewater discharge.At the moment when the country vigorously promotes the transformation and upgrading of high-pollution,high-energy-consuming enterprises,papermaking enterprises should reduce the discharge of wastewater and other pollutants as much as possible in the production process,and papermaking enterprises can not only consider economic performance when evaluating performance,but also need to pay attention to environmental performance.At the same time,as the country and society pay more and more attention to environmental protection issues,papermaking enterprises have also begun to make efforts in the field of environmental protection under the premise of normal production and operation,but the results achieved lack a systematic environmental performance evaluation system.On this basis,on the basis of the experience of predecessors,this thesis selects Jingxing Paper with good green development performance in China’s paper industry as the research object,draws on the environmental performance evaluation framework published by domestic and foreign organizations,considers the environmental characteristics of China’s paper industry and the current situation of environmental performance evaluation of case enterprises,improves the four dimensions of the balanced scorecard to construct a set of environmental performance evaluation system suitable for case enterprises,and combines the analytic hierarchy method with the entropy method to measure the comprehensive weight of each index of environmental performance evaluation.Combined with the calculated comprehensive weight,the evaluation reference value was determined by referring to the environmental performance evaluation standards issued by domestic organizations,calculating the industry average and the maximum value of each index in the environmental performance evaluation system of the case enterprise over the years,and the environmental performance of Jingxing Paper in the five years from 2017 to 2021 was rated by dimensionless processing method.The results show that the overall environmental performance level of Jingxing Paper from 2017 to 2021 is not good,it is in the "very poor" and "poor" stage,and the performance level in the environmental and financial dimension has decreased significantly,and based on the research results,corresponding improvement suggestions are put forward from the four dimensions of improving the balanced scorecard.In addition,this thesis combines financial and environmental factors in the construction of indicators,and selects Jingxing Paper as the research object of this thesis,which innovates in the construction of research industry and environmental performance indicator system.Moreover,the principle of the balanced scorecard is applied to the environmental performance evaluation system,which enriches the application form of the balanced scorecard at the theoretical level.