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Study On Environmental Performance Assessment Of AG Company Limited Based On Balanced Scorecard

Posted on:2019-09-21Degree:MasterType:Thesis
Country:ChinaCandidate:L CaiFull Text:PDF
GTID:2429330545457567Subject:Accounting
Abstract/Summary:PDF Full Text Request
Recent years,the short of resources has become more and more serious.Global warming has become the general problem that all the countries have to face.How to reduce the carbon emission,build a resource-conserving and environment friendly society has become the issue of development that all the countries have to solve.Set reducing the carbon emission and forming sustainable and healthy mode of life as the aim of low-carbon way of economic development has attracted the attention from many countries and regions.Chinese government has made an important promise that until to 2020,the carbon emission of unit GDP should reduce about 40% to 45% compared with 2005.Meanwhile,put the index into the medium and long term plan of national society economic development.Make a series of plan of supervisory control and evaluation.It will give a great influence to the Chinese steal companies which have a great need of resources and great emission of carbon.Therefore,environmental performance evaluation is important for recognizing the waste of resource and the lack of management in environmental protection,which can enhance the steal company's core competitiveness.The presented thesis applies balanced scorecard and combines with case analysis method to deeply study the environmental performance evaluation of AG limited liability company.First of all,the presented thesis st states the background of the choice of the theme and the meaning of the study.Simply summary the condition of study at home and abroad and introduce the theoretical concept.The third part of the thesis take AG limited liability company for instance to make a case analysis and build the cooperate environmental performance evaluation system.Build evaluation model by analytic hierarchy process to give weight to different index.And combine the qualitative evaluation and quantitative evaluation closely to insure the feasibility of result of evaluation.Help the company evaluate the environmental performance with the evaluation system given by the thesis.The fourth part is the evaluation to a company's environmental performance.Based on this,give a brief summary and explanation to profiling result.After that,three result of the study will be gained.Finally,the summary and outlook will be given.According to the research above,the presented thesis finds the financial dimension and growth dimension are low,which are 74.42 and 82.94.They lower AG's general level of environmental performance.The main reasons are: 1.When certain pollutant's cost of solving is lower that the fixed investments and the cost of equipment's normal operation,the enterprise do not willing to invest to environment protection.2.Because of the lack of management and technology,the operating efficiency of certain environmental protection equipment is low.More seriously,some of them are spare fora long time,which make us pay more attention to the short of environmental fixed assert.
Keywords/Search Tags:Balanced scorecard, Environmental performance, Steel company
PDF Full Text Request
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