基于PSR-AHP的速递业ESG评价体系构建研究  

Research on the Construction of ESG Evaluation System of Express Industry Based on PSR-AHP

作　　者：李绮[1] 黄松真 LI Qi;HUANG Song-zhen(School of Management,Wuhan University of Science and Technology,Wuhan 430000,China)

机构地区：[1]武汉科技大学恒大管理学院,湖北武汉430000

出　　处：《物流工程与管理》2022年第12期140-143,共4页Logistics Engineering and Management

摘　　要：企业ESG评价是企业合理评估非财务绩效,提升社会责任履行能力的重要组成部分。文中首先通过PSR-AHP模型对目标层ESG进行分解,构建速递业ESG评价指标体系,然后基于无量纲化分析并结合绩效判断矩阵,对企业ESG表现进行定量化测评,最后评价了企业ESG表现在行业中所处的阶段。该评价体系能帮助企业从环境、社会、公司治理方面找到经营管理过程中的不足,帮助ESG表现较差的企业缩小与行业平均水平的差距,使生产经营过程更符合社会可持续化要求,为推进企业完善ESG评价体系建设提供参考。Enterprise ESG evaluation is an important part for enterprises to reasonably evaluate non-financial performance and improve their ability to fulfill social responsibilities.Firstly,this paper decomposes the ESG of the target layer through the PSR-AHP model,and constructs the ESG evaluation index system of the express industry.Then,based on the dimensionless analysis and combined with the performance judgment matrix,this paper makes a quantitative evaluation of the enterprise ESG performance,and finally evaluates the stage of the enterprise ESG performance in the industry.The evaluation system can help enterprises find deficiencies in the operation and management process from the aspects of environment,society and corporate governance,help enterprises with poor ESG performance narrow the gap with the industry average level,make the production and operation process more in line with the requirements of social sustainability,and provide a reference for enterprises to improve the construction of ESG evaluation system.

关 键 词：ESG评价体系 PSR模型 层次分析法 绩效判断矩阵 

分 类 号：F832.5[经济管理—金融学]