基于高质量发展的化工企业环境绩效评价指标体系研究

Research on Environmental Performance Evaluation Index System of Chemical Enterprises based on High-quality Development

环境绩效是企业围绕生态建设、绿色发展采取的节能减排、污染治理等环保行动及其相关管理所产生的结果或效果,具有无形性、长期性、准确计量难、影响范围广等特征。企业环境绩效评价指标体系的构建,必须遵循客观与全面兼顾、定性与定量结合、成本与效益统筹、财务与非财务并重的原则。基于高质量发展的化工企业环境绩效评价指标体系主要应从低碳环保运行、环境管理与沟通效果两大方面设置,低碳环保运行状况应从企业使用新型清洁能源开展生产的状况、企业对污染物的净化处理效果、企业节约利用能(资)源的状况及能(资)源利用效率的提升效果等方面设置,环境管理与沟通效果应从环境管理的合规性、环境管理沟通状况、环境管理的效果等方面设置。

Enterprise environmental performance is the result or effect of environmental protection actions such as energy conservation and emission reduction,pollution control and related management communication taken by enterprises around ecological construction and green development.It has the characteristics of invisibility,long-term,difficult to measure accurately,wide range of influence and so on.The construction of enterprise environmental performance evaluation index system must follow the principles of objective and comprehensive consideration,qualitative and quantitative combination,overall planning of cost and benefit,and equal emphasis on finance and non-finance.The environmental performance evaluation index system of chemical enterprises based on high-quality development is mainly set up from two aspects:low-carbon environmental protection operation,environmental management and communication effect.The operation status of low-carbon environmental protection can be set from the production status of enterprises using new clean energy,the purification efiect of pollutants,the status of energy(resources)saving and utilization and energy(resources),and the improvement effect of source utilization efficiency.The effect of environmental management and communication includes the compliance of environmental management,the communication status of environmental management,the effect of environmental management,and etc.