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Research On Green Transformation Performance Evaluation Of Thermal Power Enterprises

Posted on:2024-07-26Degree:MasterType:Thesis
Country:ChinaCandidate:H W ZhengFull Text:PDF
GTID:2531307115489834Subject:Accounting
Abstract/Summary:PDF Full Text Request
The state of the world’s ecological environment has been worse recently,and the dangers of global warming brought on by greenhouse gas emissions have gotten worse.Several highemission industries,like the thermal power generation industry,are under increased pressure to safeguard the environment in the context of a green economy.Thermal power enterprises mainly generate electricity through coal-fired units.Although some enterprises will cooperate with the use of green energy for power generation,such as hydropower,wind energy,solar energy,biomass energy,etc.,the proportion of thermal power generation is far higher than that of green energy power generation.Therefore,as a high energy consumption,high pollution,and high emission thermal power enterprise,it is urgent to achieve the strategic goal of green sustainability through green transformation.Scientifically evaluate the effectiveness of green transformation in thermal power enterprises,so that they can plan the path of transformation in a timely manner and improve the effectiveness of enterprise transformation.Based on the above background,this article selects Huadian International,a large thermal power enterprise,as a case study to analyze whether Huadian International has undergone green transformation,and to study its transformation motivation and process.Through research,it is found that the current performance evaluation system of Huadian International cannot comprehensively evaluate the performance of green transformation of enterprises.Therefore,it is necessary to build a green transformation performance evaluation system that takes green environmental protection,energy conservation and emission reduction as strategic objectives,covering multi-dimensional indicators such as finance,management,and environment.Based on the green economy theory,sustainable development theory,stakeholder theory and social responsibility theory,this paper adopts the comprehensive evaluation method of EVA-BSC to construct the green transformation performance evaluation system of thermal power enterprises from the green finance dimension,stakeholder dimension,green business process dimension,learning and growth dimension.According to the green development strategy of thermal power enterprises,the strategic objectives of the scheme layer and the indicator layer are decomposed,and 10 schemes and 24 indicators are selected to evaluate the transformation performance.In this paper,the subjective weight is determined by the analytic hierarchy process,the objective weight is determined by the entropy weight method,the combination weight is determined by the minimum relative information entropy method,the comprehensive performance score of each index is calculated by the linear weighting method,and the transformation effect is evaluated by TOPSIS method.In this paper,by comparing the differences in performance scores of indicators at various levels between Huadian International and peer companies,analyze the key indicators that affect the overall performance score and the reasons for affecting the effectiveness of green transformation.Through analysis,it was found that the comprehensive performance of Huadian International has steadily improved,and the green transformation has initially achieved results.However,there is less investment in environmental protection funds and more environmental penalties.Moreover,Huadian International’s environmental governance is insufficient,and green innovation needs to be improved.Finally,based on the situation of the thermal power industry,four industry inspirations are summarized based on the identified problems: firstly,implementing environmental protection concepts and adhering to green development;Secondly,optimize industrial layout and increase environmental protection efforts;Thirdly,we must focus on technological innovation and strengthen energy conservation and efficiency improvement;The fourth is to strengthen environmental disclosure and fulfill environmental responsibilities.Through the research in this article,it is expected to provide reference for thermal power enterprises that are preparing or undergoing green transformation.
Keywords/Search Tags:Thermal power enterprise, Green transformation, Performance evaluation, Economic Value Added, Balanced Score Card
PDF Full Text Request
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