皮革企业环境责任评价指标体系构建研究
发布时间：2018-12-07 11:51
【摘要】：环境问题、资源问题、生态问题,已经成为经济与社会发展不得不面临的严峻考验。企业作为社会经济最活跃的主体,其经济活动对环境产生了巨大影响,特别是重污染企业,造成严重社会环境污染,因此,这些企业理应承担相应的环境责任。皮革企业作为我国典型的重污染企业,环境责任是其必需要履行的责任。因此,从皮革行业特色出发,构建一个较为完整的皮革企业环境责任评价指标体系,对整个皮革行业的发展和皮革企业环境责任的履行都有不可估量的意义。无论是西方国家还是我国,目前为止对企业环境责任的评价指标体系的研究偏重于企业环境绩效指标、企业环境法律指标、企业环境道德指标等宏观层面,很少从某一行业特色出发,构建环境责任评价指标体系。这就使得所建立的环境责任评价指标体系缺乏行业实用性,因此建立一套符合行业特色的企业环境责任评价指标体系势在必行。本文正是基于这一出发点,从环境责任和皮革行业视角出发,力图构建较为完整、适用的皮革企业环境责任评价指标体系。依照这一思路,本文首先介绍了皮革企业环境责任评价的背景和意义,并对国内外学者参考文献和相关理论概念进阐述及总结,在参考国内外企业环境责任评价指标的基础上,结合皮革行业特色,构建了一套皮革企业环境责任评价指标体系,并运用层次分析法和专家打分法确定了各指标的权重。随后,利用模糊综合评价法,根据构建的皮革企业环境评价指标体系对M皮革企业环境责任履行情况进行实证分析,其中对定量指标和适度指标的评价本文构建了隶属函数,而对于定性指标本文采用专家打分方法,从而得出M皮革企业环境责任履行情况良好,但企业在资源与能耗、污染物排放、资源综合利用方面的环境责任履行上还有一定不足,因此本文从政府、皮革企业及社会大众的视角出发,提出了促进皮革企业环境责任履行的建议。最后为结论与研究不足,阐述了论文的研究成果、研究局限性和论文的不足之处,为今后研究提供方向。
[Abstract]:Environmental problems, resource problems and ecological problems have become a severe test of economic and social development. As the most active subject of social economy, enterprises' economic activities have a great impact on the environment, especially heavily polluted enterprises, which cause serious social environmental pollution. Therefore, these enterprises should bear the corresponding environmental responsibility. As a typical heavy pollution enterprise in our country, the environmental responsibility of leather enterprises must be fulfilled. Therefore, it is of inestimable significance for the development of the whole leather industry and the implementation of environmental responsibility of leather enterprises to construct a relatively complete evaluation index system of environmental responsibility of leather enterprises based on the characteristics of leather industry. Whether in western countries or China, so far the research on the evaluation index system of corporate environmental responsibility has focused on the macro aspects such as enterprise environmental performance index, enterprise environmental law index, enterprise environmental moral index, etc. Few from a certain industry characteristics, the construction of environmental responsibility evaluation index system. Therefore, it is imperative to establish a set of environmental responsibility evaluation index system in line with the characteristics of the industry. This paper is based on this starting point, from the perspective of environmental responsibility and leather industry, trying to build a more complete, applicable evaluation index system of environmental responsibility of leather enterprises. According to this idea, this paper first introduces the background and significance of environmental responsibility evaluation of leather enterprises, and expounds and summarizes the references and related theoretical concepts of scholars at home and abroad, on the basis of referring to the evaluation index of environmental responsibility of domestic and foreign enterprises. Combined with the characteristics of leather industry, a set of environmental responsibility evaluation index system of leather enterprises was constructed, and the weight of each index was determined by AHP and expert scoring method. Then, by using fuzzy comprehensive evaluation method, according to the constructed environmental evaluation index system of leather enterprises, the performance of environmental responsibility of M leather enterprises is empirically analyzed, in which the membership function is constructed for the evaluation of quantitative and moderate indexes. For the qualitative indicators, this paper adopts the expert scoring method, and concludes that the performance of environmental responsibility in M leather enterprise is good, but there are some deficiencies in the implementation of environmental responsibility in the aspects of resources and energy consumption, pollutant discharge, and comprehensive utilization of resources. Therefore, from the perspective of government, leather enterprises and the public, this paper puts forward some suggestions to promote the implementation of environmental responsibility of leather enterprises. Finally, for the conclusion and lack of research, this paper expounds the research results, research limitations and shortcomings of the paper, and provides the direction for future research.
【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.85;F270
，
本文编号：2367156
[Abstract]:Environmental problems, resource problems and ecological problems have become a severe test of economic and social development. As the most active subject of social economy, enterprises' economic activities have a great impact on the environment, especially heavily polluted enterprises, which cause serious social environmental pollution. Therefore, these enterprises should bear the corresponding environmental responsibility. As a typical heavy pollution enterprise in our country, the environmental responsibility of leather enterprises must be fulfilled. Therefore, it is of inestimable significance for the development of the whole leather industry and the implementation of environmental responsibility of leather enterprises to construct a relatively complete evaluation index system of environmental responsibility of leather enterprises based on the characteristics of leather industry. Whether in western countries or China, so far the research on the evaluation index system of corporate environmental responsibility has focused on the macro aspects such as enterprise environmental performance index, enterprise environmental law index, enterprise environmental moral index, etc. Few from a certain industry characteristics, the construction of environmental responsibility evaluation index system. Therefore, it is imperative to establish a set of environmental responsibility evaluation index system in line with the characteristics of the industry. This paper is based on this starting point, from the perspective of environmental responsibility and leather industry, trying to build a more complete, applicable evaluation index system of environmental responsibility of leather enterprises. According to this idea, this paper first introduces the background and significance of environmental responsibility evaluation of leather enterprises, and expounds and summarizes the references and related theoretical concepts of scholars at home and abroad, on the basis of referring to the evaluation index of environmental responsibility of domestic and foreign enterprises. Combined with the characteristics of leather industry, a set of environmental responsibility evaluation index system of leather enterprises was constructed, and the weight of each index was determined by AHP and expert scoring method. Then, by using fuzzy comprehensive evaluation method, according to the constructed environmental evaluation index system of leather enterprises, the performance of environmental responsibility of M leather enterprises is empirically analyzed, in which the membership function is constructed for the evaluation of quantitative and moderate indexes. For the qualitative indicators, this paper adopts the expert scoring method, and concludes that the performance of environmental responsibility in M leather enterprise is good, but there are some deficiencies in the implementation of environmental responsibility in the aspects of resources and energy consumption, pollutant discharge, and comprehensive utilization of resources. Therefore, from the perspective of government, leather enterprises and the public, this paper puts forward some suggestions to promote the implementation of environmental responsibility of leather enterprises. Finally, for the conclusion and lack of research, this paper expounds the research results, research limitations and shortcomings of the paper, and provides the direction for future research.
【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.85;F270
，
本文编号：2367156
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