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Research On Environmental Performance Evaluation Of EL Company Based On DEA

Posted on:2020-11-03Degree:MasterType:Thesis
Country:ChinaCandidate:S H ZhangFull Text:PDF
GTID:2439330575478126Subject:Accounting
Abstract/Summary:PDF Full Text Request
In order to implement the scientific development concept and achieve sustainable economic development,China has paid more and more attention to environmental protection and environmental pollution control.As an important part of economic development,enterprises have paid more and more attention to environmental protection and environmental pollution control.Environmental performance is the result of environmental management of enterprises.Assessing the true environmental performance of enterprises can make enterprises pay more attention to environmental protection and environmental governance,and lay a foundation for the future development of enterprises.This paper mainly evaluates the environmental performance of EL company.Based on the definition of environmental performance,evaluation methods,influencing factors and evaluation indicators,based on ISO14031 and WBCSD eco-efficiency indicators,combined with environmental performance evaluation principles and EL company characteristics,choose reasonable.The environmental performance evaluation index uses the CCR model in Data Envelopment Analysis(DEA)to evaluate the environmental performance of EL company.Firstly,the content of pollutants in the water of EL company DX project is taken as the input index,and the sewage treatment volume of the project is taken as the output index to judge the effectiveness of the treatment of pollutants in the water.Secondly,the DX project and other water environment of EL company are comprehensively treated.The number of management personnel related to environmental governance and the total investment amount of environmental governance related projects in the project as input indicators will evaluate the environmental performance of EL company through the total economic income generated by environmental governance and sewage treatment volume as output indicators.The research results show that:EL company can effectively control pollutants in water,and the sewage treatment efficiency is high;the company's comprehensive technical efficiency value in the DX project indicates that the project can use the minimum number of personnel related to environmental governance and environmental management related project funds.The amount,the greatest economic benefit,to achieve the best environmental performance.Through the case study of EL company,on the one hand,it can help enterprises understand the effectiveness of environmental governance,more rationally control the cost of governance,and enhance the environmental management capabilities of enterprises.On the other hand,it provides a case reference for China's evaluation of corporate environmental performance.
Keywords/Search Tags:Enterprise environmental performance evaluation, data envelopment analysis, input and output
PDF Full Text Request
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