企业环境经营等级评价体系构建与应用

发布时间：2018-02-15 09:03

本文关键词： 环境经营环境行为评价等级评价造纸及纸制品业　出处：《湖南科技大学学报(社会科学版)》2014年06期 　论文类型：期刊论文

【摘要】：我国现行企业环境行为评价制度和上市公司环境信息披露制度等存在缺陷,无法驱动公司追求高环境绩效,有待设计一套科学的企业环境绩效评价体系。结合环境经营、制度经济学、企业战略和组织资源等理论,设计企业环境经营等级评价体系,并对晨鸣纸业集团进行企业环境经营评级,结果表明企业环境经营等级评价体系能够可视化企业在具体环境管理层面的战略、体制与绩效的绿色程度,发现企业环境经营的不足之处。进一步完善上市公司环境报告披露、审计和"第三方"认证机制,制定我国企业污染物排放与转移登记制度等,建立基于企业环境经营评级的惩罚与奖励机制,才能提升企业环境经营评级的可信度。
[Abstract]:The current enterprise environmental behavior evaluation system and the environmental information disclosure system of listed companies in our country have defects, which can not drive the companies to pursue high environmental performance, so we should design a set of scientific enterprise environmental performance evaluation system and combine the environmental management. Institutional economics, enterprise strategy and organizational resources theory, the design of enterprise environmental management rating evaluation system, and Chenming Paper Group for the enterprise environmental management rating, The results show that the evaluation system of enterprise environmental management grade can visualize the green degree of strategy, system and performance of enterprises in specific environmental management level, and find out the deficiencies of enterprise environmental management, and further improve the disclosure of environmental reports of listed companies. Auditing and "third party" certification mechanism, the establishment of pollutant emission and transfer registration system in Chinese enterprises, and the establishment of punishment and reward mechanism based on enterprise environmental management rating can enhance the credibility of enterprise environmental management rating.
【作者单位】：湖南科技大学商学院;湖南科技大学两型社会与生态文明协同创新中心;
【基金】：教育部人文社科规划基金项目(14YJA630039) 国家社科基金青年项目(11CGL064) 教育部人文社科青年基金项目(13YJC630161) 湖南省自然科学青年基金项目(12JJ4076)
【分类号】：X82;F426.83

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