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Research On Environmental Performance Evaluation Of A Steel Enterprise Based On Balanced Scorecard

Posted on:2021-03-07Degree:MasterType:Thesis
Country:ChinaCandidate:R ZhangFull Text:PDF
GTID:2381330605956267Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the 21 st century,with the increasing national economic strength,people gradually began to pursue the quality of life.The yearning for a beautiful earth is pushing the country and the media to pay more attention to environmental protection.As heavy polluting enterprises,steel and iron enterprises must strengthen environmental management under the double pressure of society and law.Scientific environmental performance evaluation is the premise of effective environmental management.Due to the late research and development of environmental performance evaluation in China,enterprises lack of experience in the evaluation,resulting in the selection of indicators is not comprehensive and not systematic,it is difficult to effectively evaluate the environmental performance of enterprises.Therefore,it is worth studying to develop a complete environmental performance evaluation system for iron and steel enterprises.Based on the balanced scorecard theory,this paper develops A set of more perfect environmental performance evaluation system for A iron and steel enterprise,and puts forward Suggestions to improve the environmental behavior of A iron and steel enterprise according to the evaluation results.Paper first for environmental performance evaluation method for the evaluation and the introduction of the balanced scorecard discussed environmental performance of the relevant theory,secondly,according to A steel enterprise environmental performance evaluation of the status quo,found the environment performance evaluation single is not A passive situation,indicator system,environmental performance evaluation target positioning is not clear and score too general.For this kind of situation,under the inspiration of the balanced scorecard,the paper from the financial dimension,internal process dimension 16 quantitative index,from the selection of stakeholders dimension and learning and growth dimension 8 qualitative indicators,to build A steel enterprise environmental performance evaluation index system,using the analytic hierarchy process and the weight of each index,and use the qualitative analysis and quantitative analysis of each index is evaluated.The analysis found that A steel enterprise scored low in the following six aspects: cost ratio of environmental protection investment,return rate of environmental protection investment,occurrence of environmental accidents,information disclosure,environmental protection education and training,and allocation of environmental protection personnel.Finally,in view of the low score index,some Suggestions are put forward for A iron and steel enterprise to pay attention to the financial situation of environmental protection,improve employees' awareness of safe operation,strengthen environmental information disclosure and strengthen the environmental protection team.It is hoped that through the research of this paper,A iron and steel enterprise can timely find the deficiencies in environmental management and make adjustments to improve its environmental performance,so as to provide A reference for other steel enterprises.
Keywords/Search Tags:Environmental performance evaluation, Balanced scorecard, Analytic hierarchy process
PDF Full Text Request
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