Study on Corporate Environmental Performance Evaluation Based on Circular Economy

Abstract:

The enterprise is the main body of the market economy, impact of business activities on the environment is multifaceted, the effective management of the environmental performance of enterprises is the basis of circular economy construction, social sustainable development implementation. This article is based on theory of circular economy and sustainable development, analysis of existing problems and shortcomings of enterprise performance evaluation, combined with China's reality, discusses the value orientation of corporate environmental performance management and performance evaluation of the target under the Circular Economy , research building enterprise environmental performance evaluation system, in order to provide reference for decision-making and practice of enterprises.

• Periodical: Applied Mechanics and Materials (Volumes 675-677)
• Pages: 1815-1818
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.675-677.1815
• Online since: October 2014
• Authors: Ying Zhang
• Keywords: Circular Economy, Corporate Environmental Performance, Performance Evaluation

References

[1] Qian Bi, Yu Peng, Yongyan Zuo. Environment Information Disclosure System，Corporate Governance and Environment Information Disclosure [J]. Accounting Research, 2012, 33(7) : 39-47(in Chinese).

[2] buo Feng, Yanghui Zhu, Qiang Li. Construction of quality evaluation system of environmental information disclosure[J]. Finance and Accounting Monthly, 2014, 35(8) : 7-10(in Chinese).

[3] Fanli Meng. Environmental Accounting Research[M]. Ddlian: Dongbei University of Finance and Economics Press, 1999: 46-67(in Chinese)(in Chinese).

[4] R.H. Gray. Accounting of Environment[M]. Paul Chaman Publishing Ltd, 1993: 232-246.

[5] Jian Li, Licheng Qiu, Xiaohui An. Study on evaluation index of circular economy oriented enterprise performance[J]. China Population, Resources and Environment, 2004, 14(4) : 121-125(in Chinese).

[6] Ying Cao, Dong Cao. Research on China's environmental performance evaluation index system and evaluation methods[J]. Environmental Protection, 2008, 42(7) : 36-38(in Chinese).