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Construction Of Environmental Performance Evaluation System Of M Company

Posted on:2023-10-02Degree:MasterType:Thesis
Country:ChinaCandidate:F WuFull Text:PDF
GTID:2531306911472664Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up,China’s economic development level soared,accompanied by environmental pollution issues become more and more serious,at the expense of the environment as a way of development has become a resistance to the quality development of China’s society,the Party’s 18th National Congress to ecological civilization construction into the overall layout of the cause of socialism with Chinese characteristics.In the context of the Party and State attaching great importance to environmental protection issues,various industries are exploring the green development path of energy conservation and environmental protection.The effectiveness of environmental protection not only directly affects the realisation of social quality development goals,but also measures the effectiveness of enterprises’ environmental protection inputs and outputs,helps enterprises adjust their environmental protection initiatives and assists management in decision-making and deployment.Therefore,it is important to build a scientific environmental performance evaluation system to objectively assess the environmental performance of enterprises.The non-ferrous metal industry is one of the sixteen heavily polluting industries disclosed by the Ministry of Environmental Protection,and its production activities are usually accompanied by environmental pollution,so a scientific environmental performance evaluation can promote the optimisation of environmental protection measures and improve the effectiveness of environmental protection.However,research on environmental performance evaluation in China’s academic field started late,and there is little research on the environmental performance evaluation system of non-ferrous metal industry enterprises,and there is no standardised standard yet.To help Company M manage its environment efficiently and reduce its negative impact on the environment,this paper constructs a set of environmental performance evaluation system for Company M based on literature research,and uses this evaluation system to analyse and evaluate the current environmental performance of Company M,identify the shortcomings and make suggestions for improvement.This paper firstly explains the research background and significance of environmental performance,and explains the relevant concepts and theoretical bases,integrates domestic and international research and conducts a literature review.Secondly,we study the previous research on environmental performance evaluation system and refer to the internationally recognised environmental evaluation standard guidelines,design environmental performance evaluation indicators for Company M from five dimensions:environmental compliance,environmental management,environmental operation,environmental finance and external communication,and invite experts and scholars to score the importance of each indicator,use hierarchical analysis to determine the weight of indicators and construct an evaluation The model of the indicator system was constructed.Finally,three peer companies with the same business scope,similar or larger scale of operation and excellent environmental practices were selected to develop evaluation criteria for each indicator based on their environmental practices and the values of each indicator,and to calculate the scores of each level of indicators for Company M using the fuzzy comprehensive evaluation method.
Keywords/Search Tags:Environmental performance evaluation system, Analytic hierarchy procss, Fuzzy comprehensive evaluation, Non-ferrous metal industry
PDF Full Text Request
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