海尔公司环境绩效评价指标体系的构建与应用

发布时间：2018-02-14 12:15

本文关键词： 环境绩效评价环境报告书加权平均法专家打分法　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着工业的发展,企业生产对环境造成的负面影响日显突出,人们对企业环境责任的关注程度也逐渐提高。与此同时,企业、政府以及其他利益相关者都在设法制定合理的法规来平衡企业发展与环境维护之间的关系。企业在众多的财务绩效考核指标中,逐渐加入环境绩效评价指标,并将其作为整个公司绩效评价的一部分。这是因为,履行生态、环境、社会责任已经成为企业可持续发展的重大战略选择,也是国家长治久安的宏观需要。本文首先从国内外的研究出发,引出环境绩效评价的相关问题,然后结合理论分析以彰显其重要性。其次,以上市公司海尔为研究对象,通过搜集整理其环境报告书、社会责任报告书、年报以及公司网站等信息,指出其现存的环境绩效指标存在的问题,并对其进行原因分析。再次,通过结合山东省的《环境报告书编制导则》构建出适应于海尔的环境绩效评价的指标,再以加权平均法与专家打分法确定指标层中各项指标的权重,海尔的环境绩效评价指标体系主要是围绕环境管理状况、环境目标实施情况、降低环境负荷的措施及业绩等展开构建的。最后,将所构建的环境绩效评价指标体系应用到海尔的环境绩效评价中,结合专家们的评分与企业数据,对新构建的环境绩效评价指标体系进行综合评判。
[Abstract]:With the development of industry, the negative impact of enterprise production on the environment becomes more and more prominent, and people pay more and more attention to the environmental responsibility of enterprises. At the same time, enterprises, The government and other stakeholders are trying to make reasonable laws and regulations to balance the relationship between enterprise development and environmental protection. This is because fulfilling ecological, environmental and social responsibility has become a major strategic choice for the sustainable development of an enterprise. It is also the macroscopical need of the long-term stability of the country. Firstly, from the domestic and foreign research, this paper leads to the related problems of environmental performance evaluation, and then combines the theoretical analysis to highlight its importance. Secondly, taking Haier, a listed company, as the research object, By collecting and sorting out its environmental report, social responsibility report, annual report and company website, the paper points out the problems existing in the existing environmental performance indicators, and analyzes the reasons for them. By combining the "guidelines for compiling Environmental report" in Shandong Province, an index suitable for Haier's environmental performance evaluation is constructed, and then the weight of each index in the index layer is determined by the weighted average method and the expert scoring method. Haier's environmental performance evaluation index system is mainly built around environmental management situation, implementation of environmental objectives, measures to reduce environmental load and performance. Finally, The environmental performance evaluation index system is applied to Haier's environmental performance evaluation, and the newly constructed environmental performance evaluation index system is evaluated synthetically with experts' scores and enterprise data.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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