企业环境合规指数的构建与发展

Construction and development of enterprise environmental compliance index

随着我国对企业环保要求的逐渐严格化,企业对环境合规越来越重视。同时,可持续发展理念的深化、配套政策标准、环保法律法规的健全使得企业环境合规成为企业参与国际竞争的关键因素。基于此,本文旨在建立企业的环境合规评价指标体系,提出企业环境合规指数的概念,站在企业管理者、监管部门、利益相关方、金融机构、公众等多方使用者的角度,来反映企业的环境合规管理水平和环境合规风险的管控能力,并可通过它的目标程度,使其可成为评价企业环境合规能力的重要依据。

With the increasingly strict environmental protection requirements of enterprises in China,enterprises pay more and more attention to environmental compliance.At the same time,the deepening of the concept of sustainable development,supporting policies and standards,and the improvement of environmental protection laws and regulations make enterprise environmental compliance become the key factor for enterprises to participate in international competition.Based on this,this paper aims to establish the enterprise’s environmental compliance evaluation index system,put forward the concept of enterprise’s environmental compliance index,and from the perspective of enterprise managers,regulators,stakeholders,financial institutions,the public and other users,to reflect the enterprise’s environmental compliance management level and environmental compliance risk management and control ability,and through its target degree,make it possible to achieve It is an important basis for evaluating the environmental compliance ability of enterprises.