Research On Environmental Performance Evaluation Of Coal Enterprises Based On Balanced Score Card

Under the background of green low-carbon development into the mainstream and high-pollution enterprises' supply-side reforms,the coal industry has entered the “cold winter period” of sales due to structural problems and losses have become increasingly serious.Coal companies are faced with strict government regulations and media attention.The implementation of environmental management by enterprises will help improve environmental performance and reduce negative environmental impacts.The resulting decline in the legitimacy of the environment will increase the reputation of the company and improve the business environment.As a coal enterprise,how to deal with the relationship between environmental governance and enterprise development,environmental benefits and economic benefits is an issue that needs in-depth consideration.The definition of environmental performance is that the company fulfills its commitment to natural environmental responsibility through internal organizational changes and self-management efforts,based on environmental and social responsibility reports or discretionary environmental disclosures in similar disclosures listed on the company's website or from regulatory supplements.Based on environmental responsibility and environmental management objectives,we will be more proactive in solving environmental problems,and adjust the production process,implement environmental policies,and formulate environmental plans,such as actual effects or levels of environmental management and environmental improvement activities.At present,Environmental performance evaluation lacks in-depth research,The index system is lack of targeted,and the assessment methods are complex and diverse.The Balanced Scorecard Balanced scorecard has the advantage which has the ability to Strategic management,achieve the unity of environmental management and business management,and provide comprehensive evaluation information for stakeholders.The paper follows the principles of Importance,combination of financial and non-financial indicators,etc.,and refers to ISO 14031,Japan's environmental policy priority index and other international environmental performance evaluation standards,and combining the relevant provisions of the coal industry environmental indicators selection and its industrial production and sewage characteristics,Using case analysis method to build a coal enterprise environmental performance evaluation index system based on four dimensions of the Balanced Scorecard and 29 specific indicators,and use entropy method to determine the weight of each index and enterprise environmental performance.The study found that:China's Shenhua Environmental Performance Score has peaked in 2015,and the overall trend has been increasing year after year and slowing down.The specific indicators that million ton mortality rate of raw coal production,comprehensive energy consumption per million yuan output,and comprehensive energy consumption of raw coal production have higher environmental performance scores.The environmental performance scores of the learning and growth dimensions in each dimension are high,and the declining trend of financial and internal business processes in 2016 is the most significant.The financial dimension analysis shows that Shenhua Group's environmental governance presents a pattern of national investment and supplemented by corporate investment.Customer dimension analysis shows that under the unfavorable overall coal market environment,the overall score of this dimension index is decreasing,and the proportion in the internal business process dimension is relatively small.The overall energy consumption of raw coal production and the comprehensive energy consumption of 10,000 tons of production have a declining trend in the environmental performance scores.The increase in environmental performance such as the death rate of one million tons of raw coal from the study and growth dimension and the number of scientific research projects shows that companies are safe for production and innovation-driven attention.On this basis,it is proposed that the government formulate a reasonable environmental policy to stimulate environmental technology innovation in enterprises,enterprises need to establish scientific and dynamic environmental management systems,establish a green supply chain management mechanism,and continue to strengthen safety management.