环境财务绩效与环境管理绩效评价研究

本文阐述了运用模糊聚类分析方法对企业的环境财务绩效与环境管理绩效进行整体评价的理论框架及其原理,并进行了案例分析,研究表明这种方法有一定的科学性和应用价值.     

国内外石油公司HSE绩效指标及安全绩效比对

分析了国外6家知名石油公司和协会的HSE绩效指标,并与国内3大石油公司HSE绩效指标进行比对,发现国外石油公司HSE绩效指标基本一致,其中损失工作日事件、可记录事件、交通事故等指标是目前多数国内企业没有统计的安全绩效指标;温室气体排放、火炬燃烧气体、可挥发烃(VOCs)排放、泄漏等指标是国内企业没有统计的环境绩效指标。对比分析了6家国外石油公司和协会的安全绩效水平和趋势。     

环境管理体系绩效研究初探

通过分析企业和城市推行环境管理体系（ISO14001）取得的节能减排和管理水平提高等方面的绩效，阐述何为环境绩效评估，并结合环境绩效评估（ISO14031）与环境管理体系（ISO14001）的关系，列举可选择的常见环境绩效评估指标。     

石油石化企业HSE绩效指标设置构想

参照美国职业安全健康管理局(OSHA)和国际石油石化大公司HSE绩效指标参数,提出了特大型石油石化企业HSE绩效指标设置构想,指标同时考虑结果性绩效指标和管理过程绩效指标及其在不同层次的应用,有助于企业从"小"的事故中吸取经验教训,避免"大"的事故发生。     

生态文明视角下企业环境绩效评估指标体系的研究

生态效益立足于资源的高效利用与污染的低排放,符合可持续发展的基本理念.文章在明晰生态效益本质内涵的基础上,建立经济绩效与环境绩效有机融合的生态效益指标体系,系统总结全球16家企业生态效益指标的试行情况,深入剖析企业导入该指标体系的过程及可能遇到的障碍,从而为其它企业提供经验借鉴.研究结果表明,通过生态效益的趋势分析,管理层可以判定企业所处的状态,了解企业内部环境及经营绩效,进而可以成为企业环境报告书中展现绩效水平的重要工具.     

我国污染防治绩效评估与管理研究综述

环境绩效管理是建立在环境管理架构上的管理思想和管理模式。为提升我国政府污染防治绩效管理水平,亟须提出更加全面系统的污染防治绩效评估体系。文章从环境绩效管理的内涵出发,梳理并综合分析与污染防治绩效评估和管理体系相关的主要文献及研究所取得的主要成果,发现目前污染防治绩效评估指标单一、定量描述和定量分析不足、以城市群为主的污染防治绩效评估和管理阙如、污染防治绩效管理的研究缺乏系统性,以及污染防治绩效管理反馈、修正及改进方面的研究不全面等问题,最后展望污染防治绩效管理与评估研究未来发展趋势。     

内蒙古自治区环境绩效指数研究

构建了以目标渐近法、均权重法和环境绩效指数法等为一体的综合评价方法,对"十一五"期间内蒙古自治区环境绩效总体情况及其变化进行了研究。结果表明:内蒙古自治区的环境绩效指数呈逐年提升趋势,由60.14上升到73.43,年均增长率为5.1%;内蒙古自治区的二级环境绩效指数得分依次为:生态保护绩效环境治理绩效环境健康绩效资源可持续性利用绩效;内蒙古地区城镇绿化、农业与土地管理、环境治理绩效表现较好;环境绩效短板主要集中在水质、环境卫生、生物多样性、气候变化、能源利用、资源利用、污染控制等指标,表明内蒙古需要进一步加大环保投入、加快节能减排、改进资源利用效率,尽快实现绿色发展转型。     

我国环境绩效评估制度建设的六大关键问题

环境绩效评估制度的概念及内涵 环境绩效是指组织机构基于环境方针、目标和指标,控制其环境因素所取得的可测量的环境管理系统成效。环境绩效是一种表现行为,也是一种行为结果,可以是过程行为,也可以是管理终端行为。环境绩效可以是基于目标的环境绩效,也可以是基于历史的环境绩效;可以是基于过程的环境绩效,也可以是基于结果的环境绩效。环境绩效的内涵与不同利益相关方对环境绩效的认识和定位有直接关系,环境绩效评估内容与评估主体关注的环境绩效定位有直接关系。     

2016年全球环境绩效指数报告分析

《2016年全球环境绩效指数报告》(Environmental Performance Index:2016 Report),对180个国家和地区的环境绩效表现进行了评估.本研究对2016年EPI指标体系和评估方法进行了说明;分析了2016年全球EPI评估总况,我国各项指标的表现以及排名依然靠后的主要原因.从2016年EPI评估结果分析可以发现,环境绩效评估的数据质量控制非常关键,环境绩效表现与政府管理能力紧密关联,建立科学的评估指标体系是EPI的关键所在.研究提出要积极借鉴全球环境绩效指数评估经验加快推进建立中国的环境绩效评估框架,鼓励开展第三方评估,开展绩效评估试点、加快中国多层次、多类型的环境绩效评估机制建设.     

基于环境质量管理的城市综合环境绩效评估研究

文章以26个省会城市2004~2013年的样本数据,从环境健康、生态保护、资源与能源利用、环境治理等4个方面开展研究,构建了包括4项二级指标、12项三级指标和26项四级指标在内的城市综合环境绩效指标体系。研究发现,大部分城市的综合环境绩效历年差异明显,东、中、西部的环境绩效有明显的差异。因此,文章认为应该进一步优化环境绩效指标体系,充分体现区域差异特点,通过实施城市综合环境绩效考核来提高城市环境质量管理水平。     

A rough set-based quality function deployment (QFD) approach for environmental performance evaluation: a case of offshore oil and gas operations

Activities in offshore oil and gas (OOG) that cause environmental impacts can be systematically managed through an environmental management system (EMS). Environmental performance evaluation (EPE) is an essential part of an EMS. However, previous studies on EPE indicate that existing lists of indicators little insight into how indicators are modified to more accurately assess environmental performance.In this paper, a way is proposed to identify and define specific environmental performance indicators on a case-by-case basis, which consists of five steps: (1) describing environmental requirements; (2) determining favourable outcomes corresponding to the requirements; (3) identifying required activities or issues to achieve the outcomes; (4) searching for proper measures of the activities or issues; and (5) generating a list of key indicators. Based on these steps, a quality function deployment (QFD) approach is developed to determine key indicators and evaluate environmental performance. To handle uncertainties in QFD, the decision makers’ evaluations are quantified through rough numbers using the concept of rough sets. The outputs of the proposed approach are different environmental performance indices. Using these indices, decision makers can easily determine whether an improved performance has been achieved through an EMS. The proposed approach is transparent and promising for use as a unified tool for EPE. An application of the proposed approach is demonstrated through a numerical example.     

The state of environmental performance evaluation in the public sector: the case of the Portuguese defence sector

The environmental performance evaluation (EPE) of organizations is becoming an autonomous management tool. The main goal of this research was to assess the state of EPE practice in the Portuguese defence sector, as a particular part of public services. A questionnaire survey was conducted involving all Portuguese military units that have a person in charge of environmental issues. The questionnaire was designed to assess: (i) the importance and drivers of EPE; (ii) the ISO 14031 knowledge and implementation; (iii) the knowledge and use of environmental indicators; (iv) the optimal format for indicators; and (v) the advantages and drawbacks of using environmental indicators. Despite various initiatives driving environmental practices in public organizations, most of that experience is only centred on an environmental management system, and EPE is quite a new issue. Nevertheless, general environmental performance evaluation is a growing reality and one in which Portuguese military units are taking an increasing interest. Overall respondents agree on the importance of measuring and communicating environmental performance related to their main missions and activities. The main drivers for EPE in military units are the prevention of health risks and compliance with regulations. However, to date, ISO 14031 and environmental performance indicators are almost unknown in the respondent military units. Among the three military branches, the Navy revealed the worst environmental performance evaluation knowledge, awareness and practice.     

How environmental management driving forces affect environmental and economic performance of SMEs: a study in the Northern China district

Small- and medium-sized enterprises (SMEs) form the core of societal and economic development. However, most people query on the implementation and performance of environmental management. In this paper, the manufacturing SMEs in Northern China with different pollution levels are studied to explore the main forces (e.g., government, society, market, and enterprise itself) driving SMEs for promoting environmental management. It focuses on the correlation between environmental management and economic performance for SMEs at different pollution levels. The results show that SMEs of different pollution levels have significant differences in the relationship of driving forces and performance. First, for SMEs with high-pollution levels, social and market driving forces and government incentives are revealed having a significant effect on their environmental performance. Driving forces from within the enterprise itself and the market provide a positive effect on the economic performance, while social forces have a negative effect. Second, for SMEs with light pollution, social and market driving forces, and government assistance play a supporting role on corporate environmental performance improvement. It is also found that the driving force of the enterprise itself does not have a significant effect on the environmental performance for SMEs with different pollution levels. In addition, the environmental performance and economic performance for SMEs with high or light-pollution levels are positively correlated. Further, it shows that the environmental performance is moderately correlated with financial indices, but not significantly with the non-financial indices.     

Environmental performance evaluation of agro-industrial innovations – part 1: Ambitec-Life Cycle,a methodological approach for considering life cycle thinking

As sustainability considerations increasingly dominate the technology development debate worldwide, practical approaches to assess environmental performance of innovations have been warranted. The present study (Part 1) introduces Ambitec-Life Cycle, a method derived from Ambitec-Agro for considering life cycle thinking in the environmental performance evaluation (EPE) of agro-industrial innovations. An agro-industrial innovation case study related to residue recycling is presented, revealing steps in the product life cycle where opportunities are best for technological improvements. In Part 2 (this issue) of this study, a methodological approach for considering the environmental vulnerability of watersheds and to integrate this analysis in EPE methods is presented. This approach is applied to Ambitec-Life Cycle and to the same residue case study, allowing the identification of performance indicators with greater potential to cause impacts at the studied watersheds.     

New environmental performance baseline for inland ports: A benchmark for the European inland port sector

This paper presents the results of a collaborative programme of action between the European Federation of Inland Ports (EFIP) and the EC PORTOPIA research project to assist EU inland ports to enhance further their environmental performance. In order to achieve this goal, an environmental survey was specifically designed to reflect the operational and geographical circumstances of inland ports and to help to accelerate the culture of the reporting of environmental performance.The survey was developed to be user-friendly and practicable, and based on established good-practice taking into account the suggestions and advice of EFIP and its members, as well as the experience of the EcoPorts Network. As a result of the survey, an initial baseline of environmental performance for the EU inland port sector was established.A total of 27 port authorities participated in the survey, representing a range of port profiles in terms of size, commercial profile and geography. All response details were treated in strict confidence and the benchmark performance was reported as a European average. Results show that approximately 70% of the respondent ports declare that they have the major components of an Environmental Management System (EMS) actively in place (e.g. policy, inventory of legislation). An environmental index (1–10) has been calculated reflecting the performance of the sector in terms of the application of major EMS components. The average index value for the EU inland port sector baseline resulted in 6.Almost 67% of respondent ports indicated that they conduct environmental monitoring of different aspects, with waste being the most common. The survey results have also delivered the first top-10 ranking of environmental priorities for the EU inland port sector. It is interesting to note that also almost 70% of the inland ports apply initiatives to implement green actions. The outcomes of this paper are likely to be of interest to a wide range of stakeholders and decision-makers.     

关于建立工业企业环境行为信息公开化制度的几个问题

阐述了工业企业地为信息公开化制度在中国环境管理和政策创新中的重要意义和作用，对工业企业环境行为信息公开化内容、指标体系和标准等进行了分析，并结合镇江市的经济、社会和环境状况作实例分析，提出了进一步完善该制度的建议。     

企业环境行为信息公开化研究初探

在传统环境管理体系下，政府主要依靠行政管理和经济手段调控企业的环境行为，而信息手段的引入，不仅为政府的环境政策的制定提供了支持同时公众参与屯给企业施有力的刺激作用。以世界银行在印度尼西亚试行的信息公开化制度为例，探讨了企业环境行为信息公开化的内容及春对污染控制的调控作用。     

城市政府建立环境管理体系的绩效分析

从城市的可持续发展和建立循环经济社会框架的需求出发．阐述了城市政府建立环境管理体系的必要性和意义；并分别从构筑沟通、监督、服务、链接四大平台．提高政府对突发事故的应急能力。建立循环经济社会框架，提高招商引资的竞争力和培养全员环境保护意识从五个方面分析论证了建立环境管理体系可以取得的环境绩效，最终做到规范政府管理，实现环境与经济，社会的协调发展。     

A model for supply chains environmental performance analysis and decision making

The need to include environmental criteria in the analysis of supply chains is increasingly recognized as a result both of limitations that are posed by legislation and regulations as well as of various motivations that a company may have. A decision model is proposed in this paper based on environmental performance indicators, which may support decision making in the case of supply chains in the presence of environmental considerations. The model uses a set of principles applicable to supply chains design and operation available from previous research work.     

Development of environmental performance indicators for textile process and product

The increasing demand for environmental performance evaluation of industry requires development of sector-specific environmental performance indicators (EPIs). For the consumer product manufacturing industry, in this case the textile industry, the need to evaluate environmental performance both from process and product life cycle perspectives leads to development of EPIs of process and product dimensions. Such types of EPIs have been developed, with best achievable values being identified, by this study for cotton woven products and wet processing. An in-depth discussion has been presented concerning problems in developing and applying EPIs, while areas for further research are also recommended.