基于CSR视域的能源型企业绩效结构分解与测度

Studies on the Structure Analysis and Measurement of Enterprises'Performance from the Perspective of CSR

伴随中国生态文明建设进程的推进,企业追求卓越绩效的同时更多地关注环境与企业社会责任。企业围绕利益相关者履行社会责任(CSR)既可以优化企业环境绩效水平,又可以促进企业运营及盈利能力。从能源型企业全面绩效管理体系所涵盖的环境绩效、生产运营绩效和财务绩效三个方面研究其相互作用关系,并根据其投入—产出联结中体现的网络结构特征,构建基于网络DEA模型的测算体系与流程。以8家国际石油公司的绩效数据为例证,分别测算国际石油企业的环境绩效、生产运营绩效和财务绩效水平并进行对比分析。

With the promotion of ecological civilization construction in China,enterprises both chase best performance and environment and social responsibility. More enterprises will be prepared to take social responsibilities to realize sustainable development. Enterprises taking responsibilities to stakeholders can both optimize environmental performance and promote operation level. This paper studies the interaction relationship of energy enterprises' environment,operations and financial performance,proposing DEA calculation system and process based on input-output network structure. We take eight international oil companies for demonstration,evaluating corporate environment,operations and financial performance respectively.