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1、3.2.3靜態(tài)與動(dòng)態(tài)指標(biāo)相結(jié)合..........................................................................203.2.4突出可操作性與可比性..........................................................................203.3低碳經(jīng)濟(jì)下企業(yè)環(huán)境績效審計(jì)評(píng)價(jià)指標(biāo)構(gòu)建應(yīng)考慮的因素........................203.3.1低碳經(jīng)濟(jì)層面的因素...
2、...........................................................................203.3.2環(huán)境績效審計(jì)層面的因素......................................................................21第4章低碳經(jīng)濟(jì)下企業(yè)環(huán)境績效審計(jì)評(píng)價(jià)指標(biāo)體系構(gòu)建.........................................244.1低碳經(jīng)濟(jì)下構(gòu)建企業(yè)環(huán)境績效審計(jì)評(píng)價(jià)指
3、標(biāo)的選擇依據(jù)............................244.1.1IS014031環(huán)境管理評(píng)估指標(biāo)...................................................................244.1.2我國企業(yè)特點(diǎn)及國家節(jié)能減排政策......................................................274.1.3我國上市企業(yè)環(huán)境信息披露..................................
4、................................274.2指標(biāo)體系的層次結(jié)構(gòu)........................................................................................294.2.1目標(biāo)層......................................................................................................294.2.2
5、準(zhǔn)則層......................................................................................................304.2.3指標(biāo)層......................................................................................................304.3評(píng)價(jià)指標(biāo)體系的構(gòu)建......................
6、..................................................................314.3.1財(cái)務(wù)維度..................................................................................................314.3.2客戶(政府及公眾)維度............................................................
7、..........314.3.3內(nèi)部環(huán)境管理維度..................................................................................314.3.4發(fā)展?jié)摿S度..........................................................................................324.3.5低碳經(jīng)濟(jì)維度..............................
8、............................................................32第5章低碳經(jīng)濟(jì)下企業(yè)環(huán)境績效審計(jì)評(píng)價(jià)指標(biāo)體系的應(yīng)用—以A鋼鐵企業(yè)為例345.1A鋼鐵企業(yè)概況................................................................................................345.1.1公司的基本情況...........