企业可持续发展能力的评价指标体系构建
摘 要
随着全球环境问题的日益严峻以及社会对可持续发展的高度关注，企业如何在追求经济效益的同时兼顾环境与社会责任成为重要议题。本研究旨在构建一套科学、全面的企业可持续发展能力评价指标体系，以帮助企业准确评估自身可持续发展水平并制定改进策略。研究基于现有理论框架，结合利益相关者理论和三重底线理论，通过文献分析法梳理国内外相关研究成果，并采用德尔菲法邀请专家团队对指标体系进行筛选与优化。最终形成的评价指标体系包括经济、环境和社会三个维度，涵盖20个具体指标，能够有效反映企业在可持续发展方面的综合表现。研究结果表明，该指标体系具有较强的科学性和可操作性，能够为企业的自我评估及第三方机构的外部评价提供参考依据。
关键词：企业可持续发展；评价指标体系；三重底线理论
CONSTRUCTION OF THE EVALUATION INDEX
SYSTEM OF ENTERPRISE SUSTAINABLE DEVELOPMENT ABILITY
ABSTRACT
With the increasingly severe global environmental problems and the high attention of the society to sustainable development, how to balance environmental and social responsibility while pursuing economic benefits has become an important issue. This study aims to build a set of scientific and comprehensive enterprise sustainable development ability evaluation index system, in order to help enterprises to accurately assess their own sustainable development level and develop improvement strategies. Based on the existing theoretical fr amework, combined with the stakeholder theory and the triple bottom line theory, the research sorted out the relevant research results at home and abroad through literature analysis, and uses Delphi method to invite expert teams to screen and optimize the index system. The final evaluation index system includes three dimensions of economy, environment and society, covering 20 specific indicators, which can effectively reflect the comprehensive performance of enterprises in sustainable development. The research results show that the index system is highly scientific and operable, and can provide a reference basis for the self-evaluation of enterprises and the external evaluation of the third-party institutions.
KEY WORDS：Sustainable development of enterprises; evaluation index system; triple bottom line theory
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景 1
1.2 构建评价指标体系的意义分析 1
1.3 国内外研究现状综述 2
1.4 本文研究方法与技术路线 2
2 企业可持续发展能力的核心要素分析 2
2.1 可持续发展的理论基础探讨 2
2.2 核心要素的界定与分类 3
2.3 要素间的关系与作用机制 4
2.4 数据来源与案例选择标准 4
3 评价指标体系的设计与构建 5
3.1 指标体系构建的原则与框架 5
3.2 定量与定性指标的选择依据 5
3.3 指标权重的确定方法研究 6
3.4 指标体系的验证与优化过程 7
4 指标体系的应用与实践检验 7
4.1 实践场景的选择与描述 7
4.2 数据收集与处理方法 8
4.3 指标体系在实际中的应用效果 8
4.4 存在的问题与改进建议 9
结论 10
致 谢 11
参考文献 12
摘 要
随着全球环境问题的日益严峻以及社会对可持续发展的高度关注，企业如何在追求经济效益的同时兼顾环境与社会责任成为重要议题。本研究旨在构建一套科学、全面的企业可持续发展能力评价指标体系，以帮助企业准确评估自身可持续发展水平并制定改进策略。研究基于现有理论框架，结合利益相关者理论和三重底线理论，通过文献分析法梳理国内外相关研究成果，并采用德尔菲法邀请专家团队对指标体系进行筛选与优化。最终形成的评价指标体系包括经济、环境和社会三个维度，涵盖20个具体指标，能够有效反映企业在可持续发展方面的综合表现。研究结果表明，该指标体系具有较强的科学性和可操作性，能够为企业的自我评估及第三方机构的外部评价提供参考依据。
关键词：企业可持续发展；评价指标体系；三重底线理论
CONSTRUCTION OF THE EVALUATION INDEX
SYSTEM OF ENTERPRISE SUSTAINABLE DEVELOPMENT ABILITY
ABSTRACT
With the increasingly severe global environmental problems and the high attention of the society to sustainable development, how to balance environmental and social responsibility while pursuing economic benefits has become an important issue. This study aims to build a set of scientific and comprehensive enterprise sustainable development ability evaluation index system, in order to help enterprises to accurately assess their own sustainable development level and develop improvement strategies. Based on the existing theoretical fr amework, combined with the stakeholder theory and the triple bottom line theory, the research sorted out the relevant research results at home and abroad through literature analysis, and uses Delphi method to invite expert teams to screen and optimize the index system. The final evaluation index system includes three dimensions of economy, environment and society, covering 20 specific indicators, which can effectively reflect the comprehensive performance of enterprises in sustainable development. The research results show that the index system is highly scientific and operable, and can provide a reference basis for the self-evaluation of enterprises and the external evaluation of the third-party institutions.
KEY WORDS：Sustainable development of enterprises; evaluation index system; triple bottom line theory
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 研究背景 1
1.2 构建评价指标体系的意义分析 1
1.3 国内外研究现状综述 2
1.4 本文研究方法与技术路线 2
2 企业可持续发展能力的核心要素分析 2
2.1 可持续发展的理论基础探讨 2
2.2 核心要素的界定与分类 3
2.3 要素间的关系与作用机制 4
2.4 数据来源与案例选择标准 4
3 评价指标体系的设计与构建 5
3.1 指标体系构建的原则与框架 5
3.2 定量与定性指标的选择依据 5
3.3 指标权重的确定方法研究 6
3.4 指标体系的验证与优化过程 7
4 指标体系的应用与实践检验 7
4.1 实践场景的选择与描述 7
4.2 数据收集与处理方法 8
4.3 指标体系在实际中的应用效果 8
4.4 存在的问题与改进建议 9
结论 10
致 谢 11
参考文献 12
