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The Reasearch On Evaluation Of The Environmental Performance A Company

Posted on:2018-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:J X XiangFull Text:PDF
GTID:2359330542969817Subject:Accounting
Abstract/Summary:PDF Full Text Request
The environment has been worsely contaminated in recent years,in order to alleviate the environmental contamination,resource depletion and other problems,people pay more and more attention to environmental management.Progress of Formulating "13th Five-year Plan" for National Environmental Protection proposed that control the amount of dust in the industry of electricity,steel and cement.The new emission standard will be put into force to reduce the emission of district which have great impact.It can be seen that the country attach importance to the environmental issues.However,the steel industry,as a traditional heavy pollution industry of high energy consumption,high emissions,high pollution,produces exhaust,effluent and dust,which is easy to cause serious environmental pollution.Environmental performance evaluation,as an effective means of supervision,can promote enterprises saving energy and protecting environment in the production process.We can supervise and evaluate the situation on fulfillment of the responsibility for environmental management at a higher level by environmental performance evaluation,which achieve sustainable development.This article introduces the current situation of environmental performance evaluation and analysis basic theory of environmental performance.It selects A IRON AND STEEL GROUP(GROUP)CORP as a case to research,first analysis its production process and technical characteristics,then based on the energy consumption,resource consumption and pollutant emission,combining with the "Kyoto protocol",the "Montreal protocol",to choose the environmental performance indicators,in accordance with the advice of the ISAR combining with the characteristics of enterprises to choose the financial performance indicators,finally according to "the combination of environmental performance and financial performance",to built the eco-efficiency indicators system.The research indicates that the enterprise's eco-efficiency of energy consumption,resource consumption and pollutant emission have upward trend from 2011 to 2013,then dropped significantly.The current steel industry did not have a unified standard of eco-efficiency,so this paper selects the best enterprise of environment management and operating conditions in steel and iron industry "BAOSTEEL" as a horizon comparison,the eco-efficiency of the A IRON AND STEEL GROUP has carried on the comprehensive evaluation.Through analysis and comparison,"A IRON AND STEEL GROUP" eco-efficiency condition in recent years,the overall difference in "BAOSTEEL" this is mainly because the company is relatively lack of resource use,energy saving work and declining profitability.Besides,using the corresponding value driven model to explore the key influencing factors behind the value of enterprise by Factor Analysis,then the paper use profit margins and environmental leverage as a breakthrough point to put forward the corresponding promotion measures and suggestions,which is benefit to carry out future management activities according to local conditions.
Keywords/Search Tags:environmental performance, environmental performance evaluation, eco-efficiency
PDF Full Text Request
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