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我国经济增长过程伴随着高投入、高耗能、重污染的问题,环境问题也早已成为社会公众关注的焦点。以我国钢铁行业上市公司为案例研究,构建基于数据包络分析方法的环境绩效评价与其实施流程,通过投影值分析找出环境绩效不佳决策单元的薄弱环节,解释其环境风险的具体节点。通过敏感度分析挖掘各种输入、输出变量因素对于决策单元的具体影响力,为不同决策单元的环境绩效管理找到工作重点。通过改进百分比分析,找出相对无效的企业改进时的重点改进指标及改进幅度。以此引导钢铁企业充分披露环境投入产出信息,开展环境保护绩效管理,接受社会公众的监督。
The process of economic growth in our country is accompanied by the problems of high input, high energy consumption and heavy pollution. Environmental problems have also become the focus of public concern. This paper studies the environmental performance evaluation and its implementation process based on data envelopment analysis by taking the listed companies in China’s iron and steel industry as examples. Through the projection value analysis, we can find out the weak links of poor decision making unit of environmental performance and explain the specific nodes of environmental risk. Through sensitivity analysis, we tap the specific influence of various input and output variables on decision-making unit and find the key points for the environmental performance management of different decision-making units. By improving the percentage analysis, identify the relatively ineffective enterprise improvement key improvement indicators and improvement. In this way, the steel enterprises should fully disclose information on environmental input and output, carry out performance management on environmental protection and accept public supervision.