Construction Of Corporate Environmental Responsibility Evaluation Index System

With this issue of environmental accounting reports and other environmental information, we discuss how to build evaluation index system of environmental responsibility. The aim of this report is to promote actively disclose environmental information, encourage corporations to fulfill environmental responsibility, which is starting from the preparation and analysis of environmental accounting. According to the principles of construction, we set up the evaluation index system of corporate environmental responsibility.To start with recognition, measurement and disclosure of environmental accounting reports, following selecting the decision-making information from environmental accounting reports, learning from analysis of the financial statements, we set up the evaluation index system of environmental responsibility. Meanwhile just the information from environmental accounting reports can not fulfill the evaluation index system of corporate environmental responsibility, because of the particularity of environmental responsibility and limitations accounting model. It is necessary to integrate non-environmental accounting indicators to set up the evaluation index system of environmental responsibility.We select an electric Co., LTD, which is actively carrying out environmental responsibility and enclosing environmental accounting information. This study combines the operation and three major problems encountered with the company in the establishment of the evaluation index system of corporate environmental responsibility. The establishment of the evaluation index system of corporate environmental responsibility in this case is an integrated, comprehensive analysis and evaluation, with reasonable suggestions.