财务与金融
財務與金融
재무여금융
ACCOUNTING AND FINANCE
2014年
5期
59-63
,共5页
平衡计分卡%环境业绩评价%宝钢集团
平衡計分卡%環境業績評價%寶鋼集糰
평형계분잡%배경업적평개%보강집단
Balanced Scorecard%Environmental Performance Evaluation%Baogang Steel Group
随着资源的日益枯竭和环境污染的日益加剧,环境责任成为社会公众对企业的环保诉求。环境业绩评价作为企业环境责任履行的导向标已成为研究热点。文章以宝钢集团为例,通过构建平衡计分卡环境业绩评价体系,采用层次分析法对各层指标设计权重,对其2011-2013年的环境业绩进行评价。
隨著資源的日益枯竭和環境汙染的日益加劇,環境責任成為社會公衆對企業的環保訴求。環境業績評價作為企業環境責任履行的導嚮標已成為研究熱點。文章以寶鋼集糰為例,通過構建平衡計分卡環境業績評價體繫,採用層次分析法對各層指標設計權重,對其2011-2013年的環境業績進行評價。
수착자원적일익고갈화배경오염적일익가극,배경책임성위사회공음대기업적배보소구。배경업적평개작위기업배경책임리행적도향표이성위연구열점。문장이보강집단위례,통과구건평형계분잡배경업적평개체계,채용층차분석법대각층지표설계권중,대기2011-2013년적배경업적진행평개。
With increasing resources' depletion and environmental pollution, environmental responsibility became public aspi-rations for corporate environmental protection. Environmental performance evaluation as a corporate environmental responsibility to fulfill the guiding standard has become a hot topic. This paper uses Baogang Steel Group as an example, through building environmental performance evaluation system BSC, using AHP weights for each layer index design to evaluate their environ-mental performance for 2011-2013.