社会责任视角下的企业环境绩效评价指标体系构建研究  

A Study on the Building of Enterprises' Environmental Performance Index System in Social Responsibility Perspective

作　　者：赵茜[1] 石泓[1] 

机构地区：[1]东北农业大学,黑龙江哈尔滨150030

出　　处：《商业经济》2012年第7期54-55,91,共3页Business & Economy

摘　　要：我国经济迅速发展的同时,环境问题也越来越受到关注。以社会责任为视角,采用比较科学合理的方法——平衡计分卡,构建企业环境绩效评价指标体系,能够全面的对企业环境管理进行评价,不仅有利于企业更好的履行社会责任,还有利于企业的经营与整体发展。同时,随着我国环境管理水平的提高、环境重点关注领域的变化以及环境形势的转变,该指标体系还可以不断调整,以保证环境绩效评价结果的准确性和科学性。Environmental issues at home are attracting more concerns as the economy develops at speed. Targeting on the social responsibility, an environmental performance assessment index system in terms of the balanced score card, a relatively scientific approach, could assess the environmental management of enterprises in full scale, which not only helps enterprises fulfdl their social responsibility, but is also good for the overall operation and development of enterprises. In addition, along with the improvement of environmental management in China, the conversion of concerns and the change of environmental situation, the index system could be adjusted at times to ensure a precise and scientific environmental performance evaluation result.

关 键 词：社会责任 企业环境绩效 评价指标体系 构建研究 

分 类 号：F272.5[经济管理—企业管理]