The Construction And Application Of Environmental Performance Audit Evaluation Index System From The Perspective Of Social Responsibility

The "People's Republic of China Environmental Protection Tax Law" will come into force on April 1,2018,which stipulates that "enterprises and institutions that directly discharge taxable pollutants to the environment and other producers or operators" shall be taxpayers.The promulgation of this law will directly link the environmental responsibility with economic benefits of the steel industry,which promote the application and development of environmental performance audit in the steel industry of our country.Only when the environmental performance audit truly conducted throughout the production process of the company can the iron and steel enterprises achieve both economic and environmental benefits win-win.However,at present,most of our country's environmental performance audit evaluation index systems are based on government audits or project compliance audits.The studies focused on company's own application are relatively few.Besides,we find that many evaluation indicators have problems with less consideration of externalities,lack of efficiency indicators etc.In order to enrich the construction perspective of the evaluation index system for environmental performance auditing,this paper builds an evaluation index system for environmental performance auditing from the perspective of social responsibility based on the theory of corporate social responsibility,cost-effectiveness theory,sustainable development theory,and economic externality theory.The evaluation index system takes corporate environmental performance audit evaluation as the target level,under that there are 7 criteria level indicators and 26 measure level indicators.All these indicators are chosen from the perspective of corporate economic responsibility,environmental responsibility and maintenance of stakeholders' responsibilities.The weight of each evaluation indicator is calculated by the analytic hierarchy process.Finally,the paper takes Angang Group as an example to apply the evaluation index system which was constructed.During the application process,the fuzzy comprehensive evaluation method was used to comprehensively evaluate the environmental performance of Angangl Group,and the evaluation result was “good”.Through practical application,this paper proves that the evaluation index system of environmental performance audit from the perspective of social responsibility is not only theoretically necessary,but also practical in practice.The conclusions of this paper provide thoughts and lessons for enriching the evaluation index system of corporate environmental performance audit in the new era,which helps the stell industry to realize the coordinated development of economic,environmental and social benefits.