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Research On Environmental Performance Evaluation Of Oil Enterprises

Posted on:2023-09-30Degree:MasterType:Thesis
Country:ChinaCandidate:X X XuFull Text:PDF
GTID:2531306788459694Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the early days of New China,coal accounted for more than 90% of the country’s total energy consumption,while the foundation of the petroleum industry was still very weak;in 1949,only 120,000 tons of crude oil were produced domestically,and the domestic energy needs were mainly dependent on imported oil.After the reform and opening up,petroleum-based enterprises gradually became the pillar industry of China’s energy and occupied a pivotal position in sustainable,high-quality development.However,with the passage of time,the environmental problems caused by oil companies,such as pollution of the natural environment,imbalance of ecological damage and greenhouse effect,have become more and more prominent.Theoretical research on environmental performance of petroleum enterprises in China is sufficient,but there is still a lack of theoretical and practical application,and the evaluation methods and index systems are still to be systematized,while the level of environmental performance is also an important reference indicator for the comprehensive strength of petroleum enterprises.Based on the goal of China’s declaration of carbon peaking and carbon neutrality,this paper takes sustainable development theory,stakeholder theory,circular economy theory and other relevant theoretical bases of environmental economics as reference bases,takes W oil enterprises as research objects,and analyzes W oil enterprises according to their own characteristics and the current situation of environmental performance evaluation.The specific data of relevant evaluation indexes in the annual reports,social responsibility reports and corporate sustainability reports of W oil enterprises from 2016 to 2020 are obtained,and an environmental performance evaluation index system is constructed for W oil enterprises based on the financial and non-financial dimensions in the balanced scorecard to meet the characteristics of the enterprises themselves.The entropy value method is used to determine the specific weights for the 22 indicators selected in this paper,and the comprehensive index for each indicator,the comprehensive index for each year from 2016 to 2020,and the comprehensive index for each dimension of environmental performance of W oil enterprise are obtained for research,analysis,and evaluation.Based on the results of the analysis,we propose measures to improve the environmental performance of W oil companies,so as to improve the environmental performance of oil companies,and to help China achieve "carbon neutrality" in the general environment,which can provide corresponding basis and measures for other sectors and industries in implementing environmental performance.
Keywords/Search Tags:W Oil companies, Environmental performance, Performance evaluation, Balanced scorecard
PDF Full Text Request
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