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Research On Environmental Performance Measurement Of Oil Companies

Posted on:2015-09-22Degree:MasterType:Thesis
Country:ChinaCandidate:W W ShiFull Text:PDF
GTID:2181330467469714Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of social economy, people’s material level and at the same time, also at the expense of heavy environmental pollution. In recent years, such problems as ecological imbalance, environmental pollution is getting more and more highlighted. In the process of contemporary social and economic development, oil enterprises play a very important role, has created a huge social and economic value. But at the same time, oil companies are the main pollution source of environmental pollution. Oil companies in the economic responsibility at the same time also must assume a certain ecological environment responsibility. So as to solve the problem of environmental pollution at the source, the introduction of environmental responsibility at the same time, active measures must be taken to promote the petroleum enterprise reform, the strict environmental performance work as evaluation content. At the same time environmental performance is an important reference index of oil enterprise comprehensive strength, is the foundation of enterprise sustainable development and core competitiveness, is the important guarantee of enterprises to fulfill social responsibility, and the enterprise environmental performance evaluation for oil, still stay in comply with the relevant provisions of the government level, the lack of petroleum enterprise level of environmental performance evaluation content, on the evaluation method and index system remains to be systematic. Therefore, in view of the oil enterprises to establish a set of effective environmental performance evaluation system is imminent.To solve above problems, the paper focuses on study of petroleum enterprise environmental performance evaluation, the main methods for the specification analysis and empirical analysis. The first part, refer to a number of domestic and foreign literature, on the basis of ordered the research background, research purpose and significance of this paper; Through to the related research are summarized, put forward the research framework of this paper; The second part, it is important theory support, in the sustainable development theory, stakeholder theory, the circular economy theory and the theory on the basis of fiduciary duty, this paper expounds the related concepts and theoretical basis, and environmental performance for subsequent petroleum enterprise environmental performance evaluation research groundwork; The third part, the petroleum enterprise environment investigation and evaluation of performance appraisal mechanism has carried on the comprehensive and in-depth, concrete, all-round analysis and study on the internal and external enterprise environment, this paper analyzes the factors which influence for oil, the establishment of the environmental evaluation of the performance evaluation system for oil support; The fourth part, take the social responsibility as the guidance, evaluation mechanism, using the balanced scorecard to build the enterprise internal business processes by oil level, oil enterprise customer level, the petroleum enterprise financial audit level and enterprise environmental protection four aspects to learn and grow as the core of petroleum enterprise environmental performance evaluation index system; The fifth part, based on the AHP analytic hierarchy process (AHP) to China national offshore oil corporation as a typical case, to evaluate its environmental performance and analysis; The sixth part, in view of China’s oil enterprises the deficiency of current system of the environmental performance of the relevant analysis and proposed the corresponding solution, hope I can for our country’s petroleum enterprise environmental performance evaluation and enterprise environmental performance evaluation mechanism innovation put forward valuable opinion.
Keywords/Search Tags:Oil companies, Environmental performance, Performance evaluation, Stakeholder
PDF Full Text Request
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