企业环境保护社会责任指标体系构建及评价

促进环境和谐是企业的重大责任,建立与我国国情相适应的环境保护社会责任评价指标体系是当务之急。在混合经济体制下,CSRE指标体系应充分反映各环境利益相关者利益,凸显CSRE的社会性本质。基于理论与实践、理想与现实的思想基础,构建CSRE指标体系总体框架:在环境利益相关者社会性主线下,建立资源利用、环境保护、经济发展与社会发展四项职能的一级指标以及之下的十六项二级指标。根据CSRE指标体系框架指引和有关部委指导性标准,在企业调查和专家访谈基础上建立了纺织行业CSRE水平评价指标体系,并利用层次分析法试算了三家纺织企业的CSRE综合水平。实现CSRE指标体系目标的制度建设应从完善企业内部治理机制和企业外部约束机制,建立公平的CSRE评价组织和规则体系等方面入手。

The Construction and Evaluation of Social Responsibility Index System of Enterprise Environmental Protection

It is an important responsibility of enterprises to promote environmental harmony,and it is urgent to establish a social responsibility evaluation index system of environmental protection which is suitable for China’s conditions.Under the mixed economic system,the CSRE index system should fully reflect the interests of environmental stakeholders and highlight the social nature of CSRE.Based on the ideological basis of theory and practice,ideal and reality,the overall framework of CSRE index system should be constructed:under the social main line of environmental stakeholders,the primary indicators of four functions of resource utilization,environmental protection,economic development and social development,and sixteen secondary indicators under the primary indicators are established.According to the guidelines of CSRE index system framework and the guiding standards of relevant ministries and commissions,the evaluation index system of CSRE level of textile industry is established on the basis of enterprise investigation and expert interview,and the comprehensive level of CSRE of three textile enterprises is calculated by using analytic hierarchy process.To achieve the goal of CSRE index system,we should improve the internal governance mechanism and external restraint mechanism of enterprises,and establish a fair evaluation system of organization and rules of CSRE.