| 2,360 | 209 | 61 |
| 下载次数 | 被引频次 | 阅读次数 |
绿色发展是制造业实现可持续发展的一个重要要求,钢铁企业环境绩效评价指标体系构建过程中,从生态文明建设这一新的视角,考虑钢铁产品全生命周期对环境的影响。从产品设计生态化、生产过程清洁化、资源能源利用高效化、废物回收资源化、环境影响最小化、财务业绩最大化六个方面构建了包含反映财务业绩和环境业绩指标的指标体系,确定各指标权重时运用层次分析法。该指标体系为定量科学评价我国钢铁企业环境绩效提供指导。
Abstract：Green development is important to the sustainable development of the manufacturing industry. During the course of constructing the iron and steel enterprise's environmental performance evaluation index system, the whole life cycle impact on the environment of the iron and steel products is taken account of from the new perspective of ecological civilization construction. Both the financial and environmental performance are included in the index system. The indexes are chosen from designing, cleaning production, energy and resources utilization, recycling utilization, environmental impact and financial aspect. AHP is used to determine the index weight. The evaluation index system is helpful to the quantitative and reasonable evaluation for our country's iron and steel enterprises.
[1]Ruf B M,Muralidhar K,Brown R M,et al.An empirical investigation of the relationship between change in corporate social performance and financial performance:A stake-holder theory perspective[J].Journal of Business Ethics,2001(2):143-156.
[2]Carroll A B.A commentary and an overview of key questions on corporate social performance measurement[J].Business&Society,2000,39:466-478.
[3]Lankoski L.Determinants of environmental profit:An analysis of the firm-level relationship between environmental performance and economic performance[D].Dissertation:Helsinki University of Technology,2000.
[4]Jude W Q,Douglas T J.Performance implications of incorporating natural environmental issues into the strategic planning process:An empirical assessment[J].Journal of Management Studies,1998,35:241-262.
[5]Gray R H.Accounting for environment[M].London:Paul Chaman Publishing Ltd,1993:232-246.
[6]许家林,孟凡利.环境会计[M].上海:上海财经大学出版社,2004.
[7]Environmental performance evaluation:Guidelines[S].(ISO14031).
[8]CICA.Reporting on environmental performance[M].Toronto:Canadian Institute of Chartered Accountants,1994.
[9]Hendrik A V,Robin B.Measuring eco-efficiency:A guide to reporting company performance[EB/OL].(2000-07).http://www.gdrc.org/sustbiz/measuring.pdf.
[10]联合国贸易与发展会议(ISAR).企业环境业绩和财务业绩指标的结合[M].刘刚,等,译.北京:中国财政经济出版社,2003.
[11]许树柏.实用决策方法——层次分析法原理[M].天津:天津大学出版社,1988.
基本信息:
中图分类号:F426.31
引用信息:
[1]王燕,王煦,赵凌云.钢铁企业环境绩效评价指标体系研究——基于生态文明的视角[J].生态经济,2016,32(10):46-50.
基金信息:
2015年河北省社会科学发展研究重点课题(2015021208)
2016-10-01
2016-10-01