Research On Environmental Performance Audit Evaluation Index System Of Iron And Steel Enterprises Based On DSR Model

With the rapid development of society,it has caused great damage to the ecosystem,resources and other aspects,resulting in the continuous deterioration of the environment around the world,and various problems have become more and more complicated,which has a significant impact on the sustainable development of various industries and even a country.Under such circumstances,the state has put forward a higher demand for all industries.Iron and steel industry is our country’s economic backbone industry,it promotes the development of the economy,but,because of its characteristics of high energy consumption,high emission,low transformation,is a kind of industry with high pollution characteristics,in urgent need to transform into a green,low carbon,environmentally friendly industry.However,for the present Chinese iron and steel industry to take a variety of environmental protection measures,how the effect,also must be judged by the implementation of environmental performance audit.In China,relevant theories about environmental performance audit have not been fully developed,and evaluation index systems for various industries have not been established.Therefore,this paper hopes to establish an evaluation index system of environmental performance audit for iron and steel companies,so as to improve the level of environmental performance of iron and steel enterprises.This paper summarizes the research results at home and abroad from three aspects of the content,application and evaluation index system of environmental performance audit,and then expounds the theory of fiduciary environmental responsibility,environmental audit theory and 5E audit theory,which is used as the theoretical basis of this paper.Next,this paper introduces the general situation of the case company.By referring to Angang’s annual report,social responsibility report and sustainable development report,it collects and collates the environmental management objectives and policies of Angang,as well as the composition of the environmental management organization system and the shortcomings of environmental performance audit.Then the framework of DSR model is elaborated.DSR model is widely applied to the environmental audit of natural resources.Therefore,it has strong applicability to the environmental performance audit research of iron and steel industry which has a significant impact on natural resources.According to the basis of index selection,and in connection with the environmental governance strategy of the case enterprise Angang Steel,the "driving force--state--response"(DSR)model is applied to the construction process of the evaluation index system of environmental performance audit,and then according to its pollutant emission characteristics,The environmental performance audit evaluation index system of Angang Steel was obtained,which included 18 indicators in the driving force index,state index and response index system.Then questionnaires were distributed to audit scholars,R & D engineers and steel industry auditors for investigation,and the weights of each level were calculated using analytic hierarchy process.Finally,the environmental performance audit evaluation index system is applied to the case company,Angang Steel,and the environmental value model is used to comprehensively evaluate the environmental performance level of Angang Steel,and the results are studied.The improvement suggestions are put forward according to the case,and the audit conclusions are drawn,pointing out the shortcomings of the enterprise in the environmental management work and the solutions are proposed.Finally,the comprehensive evaluation of the pollutant emission level of Anshan Iron and Steel Company is carried out,and the specific conclusions and shortcomings are drawn,hoping to promote the effective and deeper environmental performance audit of Chinese steel industry.