Research On The Environmental Performance Evaluation System Of Corporate

Along with the development of economy and society, the harmony of man and nature, the sustainable use of social resources, people focus the attention of various countries, it also influence the development of the world economy. In recent years, the serious pollution of industrial enterprises, the exhausting of natural resource day by day, directly threat the human survival environment. Therefore, strengthening environmental protection, maintaining ecological balance, and realizing the sustainable development of the human society have become the international social consensus.In recent years, environmental issues presents increasingly and outstandingly, having already become one of the important problems that government and social pubic pay attention to. People gradually realized that the exhausting resource, the environment pollution mainly caused by activities of production and business operation in the enterprise, so enterprises, especially heavily polluting enterprises, should bear the social responsibility to control pollution and protect the environment in order to the sustainable development of human society. Resolving an environmental problem requires not only a sound of environmental laws and regulations, resolving the problem of environmental protection technique, but also the need to strengthen management which must take effective measures to promote the active participation of enterprise in order to solve the problem from the source. Enterprises have already come to realize that environmental protecting is important for its long development of the society and themselves and the evaluation of environmental performance has become one of the important means for environmental management in many developed countries. In the fierce market competition, enterprise who wants to achieve its goal of sustainable development, must integrate environmental considerations into its strategic management and operational decision-making. Foreign organizations and scholars have begun to this research, and they come to some results. But there has not a set of general environmental performance index system so far. Therefore, the international accounting and reporting standard government experts are busying in research on general environmental performance index, in order to improve the comparability of the environmental performance information. The research of environmental accounting in our country is late, but seeing from the existing research, the environmental performance index that be draw up by the relevant departments lacks systematic design, so that business enterprise’s effort and contribution can’t adequately appear, and that also influences the enterprise’s aware of participating in environment management. Therefore the establishment of a set of common environmental performance evaluation index system is essential.On the basic of elaborating several representative views about the theoretical basis of environmental performance evaluation, the author put forward that the theoretical basis of environmental performance evaluation should be "considerations of the fiduciary environmental responsibility which based on sustainable development strategy", and build a set of environmental performance evaluation index system which is suitable for China’s enterprises after analyzing the existing problems, and take Baosteel Group for example to have a detailed description of the specific application of the evaluation index system. The text is divided into six parts:The first part is an introduction. It mainly introduces the background and significance, literature review, contents and methods. The literature review is illustrating these two aspects from the relationship between environmental and operational performance and evaluation index of corporate environmental performance. National institutions and scholars propose a series of evaluation index according to their actual situation. More representative indexes are the indications library of environmental performance that set up by ISO, eco-efficiency indicators set up by WBCSD and core and additional indicators set up by GRI. These indicators reflecting the environmental performance of information are not comparable because of their own focuses.The second part is the basic theory of environmental performance evaluation. The author put forward that the theoretical basis of environmental performance evaluation should be "considerations of the fiduciary environmental responsibility which based on sustainable development strategy" after analyzing several typical view in academia, and then describes some related concepts of the meaning of corporate environmental performance, environmental performance evaluation and evaluation index of environmental performance and the contents and procedures of environmental performance evaluation in order to make an overall understanding of corporate environmental performance evaluation.The third part is to analyze the problems and their causes of environmental performance evaluation. The author think it is mainly because of the lack of sustainable development of strategic thinking in dealing with environmental issues, the lack of awareness of cost-effective, unified technical guidance and the lack of assessment professionals after the analysis of the existing problems of China’s environmental performance evaluation.The fourth part is the environmental performance evaluation system. Beginning with the principles and basic of building evaluation index system, the author propose that we should design environmental performance evaluation index system from dimension of financial, internal environmental management, the life cycle, stakeholders and potential development combined with the actual situation of ourselves in order to achieve the environmental management objectives.The fifth part is a case of applications of environmental performance evaluation index system. The author take Baosteel Group for example to establish the evaluation model with use of fuzzy comprehensive evaluation method according to the design ideas of the fourth part, in order to give us a detailed description of the evaluation index system and the method of fuzzy comprehensive evaluation model.The sixth part is conclusion. The article also has some defects and deficiencies due to the author’s limited capacity and other reasons.