Font Size: a A A

Research On Corporate Environmental Management Performance Evaluation Based On The Value Chain Perspective

Posted on:2019-05-26Degree:MasterType:Thesis
Country:ChinaCandidate:L PingFull Text:PDF
GTID:2439330566483803Subject:Accounting
Abstract/Summary:PDF Full Text Request
Today,the world economy is developing rapidly,but at the same time,the problems of environmental pollution and waste of resources are also getting worse.In our country,the frequency of hazy weather appears higher and higher,the scope is wider and wider.Global warming,ozone hole,greenhouse effect and other serious environmental problems have become the focus of global attention.The report of the 19 th National Congress of the Communist Party pointed out that building an ecological civilization is a millennium plan for the sustainable development of the Chinese nation.Must establish and practice Green Castle Peak is the concept of Jin Shan Yin Shan,treat the ecological environment as the treatment of life,the formation of green development and lifestyles.Business is an important force in economic development,but it is also a "major producer" of environmental pollution.In the past,most companies aimed at maximizing profits simply pursued economic benefits and neglected their ecological benefits.Therefore,protecting the environment is an undeniable responsibility of enterprises.Enterprises should take the initiative to implement environmental management,reduce environmental pollution and environmental damage,save resources and achieve economic development,resource utilization and environmental protection.Enterprise environmental management performance is achieved by the enterprise to achieve comprehensive management of environmental management,environmental management performance evaluation can help companies make effective environmental management decisions,the implementation of targeted environmental management,and promote the improvement of environmental benefits.This article relies on the enterprise value chain,the combination of value creation and environmental management.Based on the theories of sustainable development,circular economy and value chain management,this paper analyzes the environmental management contained in each value activity.The basic activities are the main activities of enterprise value creation,and also the best practice activities of enterprise environmental management.They can make full use of the resources provided by auxiliary activities,and through green internal logistics,cleaner production,green sales and green services in value activities And other aspects of the implementation of environmental management,extracted from the major environmental management activities.Supporting activities are the supporting activities for enterprises to create value.They also provide the resources for environmental management such as policies,funds,manpower,technology and environmental management.They integrate various resources and activities into environmental management and from the environment Policies,environmental development funds,green human resources,green design and other aspects of refining environmental management activities.On the basis of clarifying the main environmental management activities of the enterprise,according to the principles of comprehensiveness,importance and accessibility,the representative indicators of the performance evaluation of major environmental management activities in each value activity are selected.Analytic Hierarchy Process(AHP)is used to calculate the environmental management performance indicator level and the corresponding weight of each value activity.Then,the fuzzy evaluation method is used to build the enterprise environmental management performance evaluation model.The article takes the concrete enterprise as a case study,uses the Delphi method to hire the expert to appraise the importance of the index,determines the weight of the index with the analytic hierarchy process,selects the related personnel to appraise this enterprise environmental management performance,determines the membership degree,And the degree of subordination fuzzy evaluation layer by layer,and finally come to fuzzy evaluation results.The research helps enterprises to identify the weak links in environmental activities and take measures to improve the environment.Through improving the environment and forming a competitive advantage,the enterprises can promote the harmonization of economic benefits,ecological benefits and social benefits and achieve sustainable development.
Keywords/Search Tags:environmental management, environmental management performance, value chain theory, hierarchical analysis, fuzzy evaluation
PDF Full Text Request
Related items