企业环境绩效评价国内外研究综述及展望

Literature Review of Domestic and Abroad Researches on Enterprise Environmental Performance Assessment

随着环境问题日趋严重,对企业增强环境责任的呼声日益高涨,建立企业环境绩效评价体系刻不容缓。通过对国内外学者关于环境绩效评价标准以及建立环境绩效评价体系的研究进行综合分析,其结论是:我国应该在生态伦理这一新视角下建立企业环境绩效评价体系。生态价值下,企业应该对其环境绩效评价体系进行重构,以企业生态责任为核心,将生态伦理的坚持生态效益、生态友好两大基本原则作为评价依据,依据清洁生产、绿色管理、节约资源、保护环境的生态伦理规范确定评价维度。

With environmental issue getting serious, the voice for enterprises to strengthen community responsibility is increasingly louder. In this connection, there is an urgent demand for building an enterprise environmental performance assessment system. Analyzing environmental performance assessment standards and systems in researches from domestic and abroad, the study concludes that China shall build the system from the perspective of ecological ethics. Under an ecological value, enterprises shall reconstruct its assessment system, focusing on the ecological responsibility, aiming at ecological benefits with eco-friendly operations, and assessing the performance on the basis of cleaner production, green management, resource conservation, and environmental protection.