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Study On Environmental Performance Evaluation Of MT Company

Posted on:2020-06-30Degree:MasterType:Thesis
Country:ChinaCandidate:X H ZhaoFull Text:PDF
GTID:2439330596470120Subject:Accounting
Abstract/Summary:PDF Full Text Request
For a long time,the Chinese government has been advocating enterprises to strengthen environmental protection,However,environmental violations still exist.The frequent occurrence incidents such as Zijin Mining contains copper poisonous water leakage and Han Zinc Copper Mine illegal discharge fully demonstrates that environmental awareness of enterprises needs to be strengthened.The 19 th National Congress of the Communist Party of China proposed to build a beautiful China goal,closely linking environmental protection issues with the future development of China's economy and society,and providing a strong guarantee for promoting green development and environmental protection work.Industrial enterprises shoulder important missions in environmental protection and should play an important role.In particular,heavy polluting enterprises have an unstoppable responsibility.As an effective means for the government to supervise the environmental behavior of enterprises,environmental performance evaluation can help the government to supervise the environmental governance of enterprises.The environmental performance evaluation system is an important method to improve the environmental management level of enterprises.If the evaluation system is lacking,enterprises will not be able to clearly know the flaw and improvement directions of environmental management work.A perfect environmental performance evaluation system can not only strengthen environmental management,but also help enterprises to obtain sustainable financial competitive advantages.Therefore,it is very important to build a set of environmental performance evaluation system for enterprises.The paper selects MT Company,which is a paper-based heavy pollution enterprise.Based on the analysis of related literatures at home and abroad and the relevant theories of environmental performance evaluation,it summarizes the basic connotation of environmental performance and evaluation of papermaking enterprises,then starts research on MT company.First of all,starting from the MT company's environmental performance management work,according to the information published by the official website,environmental report and other channels,it is learned that although the company began to implement energy-saving emission reduction and clean production work in 2007,there are still environmental violations.Secondly,based on the current status of the company's environmental performance evaluation,the environmental performance evaluation system is constructed from four dimensions:environmental finance,stakeholders,internal environment operation and learning and growth.Finally,based on the company's 2015-2018 data,the entropy method is used to calculate the weight of the evaluation index,and then the environmental performance evaluation score is obtained.The consistency between the evaluation result and the actual operation is found,and the conclusion is drawn.After research,it can be seen that the construction of environmental performance evaluation system to evaluate the environmental performance is important to the government and enterprises.For the government departments,they can evaluate the environmental management activities of the enterprise through the system,to judge the effect of corporate environmental management work;for the enterprise,the evaluation results reflected by the system can discover environmental management deficiencies and solve the problem,so as to improve their environmental management level,achieve a win-win between environment and economy.Through the evaluation results of MT company,it is found that the company's comprehensive performance scores for environmental performance from 2015 to 2018 are increasing,consistent with the actual performance of the company's market performance and financial performance in the past three years,thus confirms the scientific and feasible of the indicator system.It also indicates that if companies do a good job in environmental performance evaluation,they will improve environmental management quality,increase financial performance,maximize corporate value,and achieve sustainable development.
Keywords/Search Tags:Paper company, Environmental Performance, Evaluation System
PDF Full Text Request
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