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Environmental Performance Evaluation Of Nonferrous Metals Enerprise

Posted on:2020-07-26Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y XiaFull Text:PDF
GTID:2381330590980928Subject:Accounting
Abstract/Summary:PDF Full Text Request
The contradiction between economic development and environmental pollution has become increasingly prominent in the process of China's rapid economic development.As a micro-economy enterprise,it is affected by both resources and environmental problems,as well as direct or indirect causes of environmental pollution and ecological damage.Moreover,environmental management of enterprises is also an important factor that affects the sustainable development of the entire macro-economy.Therefore,how to accurately evaluate the environmental performance of enterprises and improve them has become a problem that must be discussed in China today.The role of the non-ferrous metals industry in the development of the national economy is very important.It has contributed a lot to China's rapid economic growth in the past few decades and is one of China's pillar industries.However,non-ferrous metal enterprises have caused serious damage to the ecological environment and natural resources during the production,smelting and separation process,and this environmental impact has gradually become the focus of public attention.Therefore,this paper considers the need for environmental performance of non-ferrous metals enterprises makes reasonable and scientific evaluations and provides suggestions for improving the environmental management system of non-ferrous metals enterprises.At the current stage,China has not yet established a unified,scientific and practical environmental performance evaluation system,and there is few studies on the environmental performance evaluation of non-ferrous metal enterprises,which is not conducive to the sustainable and healthy development of the non-ferrous metals industry.Therefore,this paper believes that it is necessary and urgent to study the environmental performance evaluation of non-ferrous metal enterprises and to construct an environmental performance evaluation index system suitable for non-ferrous metal enterprises.Based on the above background,this paper firstly uses literature research and case analysis methods to conduct domestic and international literature review and related theoretical analysis,such as stakeholder theory,sustainable development theory,and circular economy theory.Then according to the theoretical basis and realistic basis of the evaluation,the selection principle of the evaluation index isdetermined,and the environmental performance evaluation index system of the non-ferrous metal enterprise is constructed,which is mainly the establishment of the analytic model and the calculation of the weight.Then it introduces the selected two case companies,namely the basic situation of Hailiang and Zijin Mining and the status of environmental management disclosed by each.Using the constructed environmental performance evaluation system and fuzzy comprehensive evaluation method of non-ferrous metal enterprises to calculate the membership degree of each evaluation index of the two cases,evaluate the environmental performance of the case enterprises according to the scoring matrix,compare and analyze the double cases and give the environmental performance and optimization suggestions.The paper concludes the following conclusions: First,the establishment of non-ferrous metal enterprise environmental performance evaluation system should be scientific and rational;Second,the level of environmental information disclosure of non-ferrous metal enterprises still needs to be improved;Third,the environmental performance evaluation of this paper.The results show that Hailiang's environmental performance level is excellent,Zijin Mining's environmental performance level is medium;fourth,the focus of non-ferrous metal enterprises to improve environmental management is process control of raw material collection,water consumption and recycling of waste.This paper also puts forward corresponding suggestions from the four perspectives of environmental performance evaluation system,internal environmental management system,laws and regulations,and public pressure,and looks forward to future research.
Keywords/Search Tags:Environmental Performance Evaluation, Non-ferrous Metal Enterprises, Analytic Hierarchy Process, Fuzzy Comprehensive Evaluation
PDF Full Text Request
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