企业环保投资效率评价指标体系构建研究

The Research on Building the Corporate Environmental Investment Efficiency Evaluation Index System

通过指标初次选择和指标优化两个阶段及评价方法的确定,构建企业环保投资效率评价指标体系。不同于企业各类社会责任报告,构建的企业环保投资效率评价指标体系专用于企业环境社会责任的评价,且构建的企业环保投资效率评价指标体系体现企业环保投资重视经济效益兼顾环境效益和社会效益的特点,同时也体现包括企业环保投资效率和企业环保投资等目标在内的多目标评价特点。

The paper builds a corporate environmental investment efficiency evaluation system through two stages of initially - selected indicators and indicators optimization based on the evaluation methodology. Different from various enterprise social responsibility reports, we build a corporate environmental investment efficieney evaluation system designed to measure corporate environmental investment efficiency, reflecting that corporate pays attention to not only the economic importance but also environmental benefits and social benefits, and featuring multi - objective evaluation.