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Environmental Value Chain-based Enterprise Performance Evaluation Index System

Posted on:2011-03-04Degree:MasterType:Thesis
Country:ChinaCandidate:H ZouFull Text:PDF
GTID:2199360308984052Subject:Accounting
Abstract/Summary:PDF Full Text Request
Economic development, scientific and technological progress, and human society development accompanied by a reduction of environmental resources and ecological destruction allowsed air, water, and land for mankind's survival has become a threat to human survival. Therefore, the theme of sustainable development has become a common choice around the world. How to implement a concept of sustainable development into the businesses became one of the important issues that need urgent solutions.Sustainable development of enterprises is that the ecological and social environment are interdependent and sustained development of the state. However, chinese enterprises have already begun to implement sustainable development policies, and strengthening corporate social responsibility and environmental responsibility awareness, but has not yet reflect the business and the environment form a set of coordinated and sustained development of the evaluation index system. Therefore, this article in accordance with the requirements of sustainable development is in order to broad the environment as a starting point to build environment-based value chain, enterprise performance evaluation system in order to achieve the enterprise's economic development, ecological responsibility and social responsibility to conduct comprehensive evaluation.In this paper, environmental damage and its adverse effects propose the concept of sustainable development in the background, through the induction of existing domestic and international overview of the current performance evaluation system theory, comparative analysis of deficiencies and to environmental values as a starting point, the enterprise Performance Theory and environmental value chain theory is based on business performance analysis. This paper, a broad stakeholder value as a value-oriented performance evaluation will be divided into economic enterprise performance management, ecological and social three dimensions, through the right balance of performance, three-dimensional models and strategies for cyclic model theoretical analysis of the two organic combination of constitute the index system of the integrated model theoretical framework. And on this basis to design economic management, ecological and social indicators of the three dimensions of performance evaluation. Under this framework performance, evaluation models is built: evaluation of Triple dimensional models; evaluation of the static equilibrium model; evaluation of the dynamic performance of the coordination model; evaluation of a comprehensive evaluation model. And the data is used to collect on the construction of the indicator system and model applications.
Keywords/Search Tags:Environmental Value Chain, Performance Measurement, Triple Dimensional Measurement, Indicator System, Measurement Model
PDF Full Text Request
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