The Building and Application of Environmental Performance Evaluation System of Y Electricity Generation Enterprise Based on Balanced Scorecard

Power generation enterprises are the pillar industry in energy field with thermal power bringing about surge economic development at the expense of resources and environment for its high-energy consumption and high pollution. Y Electricity Generation Enterprise’s core industry is thermal power; it should adhere to the sustainable development strategy and continue to improve the level of environmental management. This paper introduces the basic situation of Y Electricity Generation Enterprise. At the same time, Based on the fourdimensional theory of Balanced Scorecard, this paper divides the environmental performance evaluation system of Y Electricity Generation Enterprise into financial dimension, stakeholder dimension, internal business process dimension, learning and growth dimension. Then, Analytic Hierarchy Process combined with experts’ investigation method is employed in this paper to decide the weight of index. There is reference significance for electricity generation enterprises on environmental performance evaluation and analysis. Keywords—Environmental performance evaluation; Balanced scorecard; Analysis hierarchy process; Power generation enterprises I. THE BASIC SITUATION OF Y ELECTRICITY GENERATION ENTERPRISE Y Electricity Generation Enterprise was established in August 2001. It is a power generation enterprise born as a result of power system reform. The registered capital of Y Electricity Generation Enterprise is 23 billion RMB, It is the largest power generation enterprise in province G.Y Electricity Generation Enterprises have been awarded the title of "A Class Enterprise" for 14 consecutive years in the performance appraisal of province G. The power supply structure of Y Electricity Generation Enterprise is dominated by thermal power, among which the primary energy of thermal power mainly comes from coal resources. The installed capacity of coal and electricity is 83%, and the other new energy generation capacity is about 17%. The power generation enterprises are committed to optimizing the power supply structure. At present, Y Electricity Generation Enterprises do not have systematic Environmental performance evaluation system. II. THE BUILDING OF ENVIRONMENTAL PERFORMANCE EVALUATION SYSTEM OF Y ELECTRICITY GENERATION ENTERPRISE BASED ON BALANCED SCORECARD A. The objective of constructing Y Electricity Generation Enterprise environment evaluation system Y Electricity Generation Enterprises have the characteristics of production and management. Based on the four-dimensional theory of Balanced Scorecard, this paper divides the environmental performance evaluation system of Y Electricity Generation Enterprise into financial dimension, stakeholder dimension, internal business process dimension, learning and growth dimension. At the same time, Y Electricity Generation Enterprise decomposes the environmental strategy into specific goals based on these four dimensions. These objectives are broken down into key performance indicators, which are then evaluated and managed.the Strategic objectives of Environmental performance and Goals in each dimension in Y Electricity Generation Enterprises. Setting up Financial Dimension is helpful to the harmonious Development of Economic benefit and Environmental Protection benefit of Enterprise. B. The building of environmental performance evaluation of Y Electricity Generation Enterprise The index of financial dimension is divided into environmental benefit index and profitability index. The indicators of stakeholder dimension are divided into environmental standard degree and external communication ability .Indicators of the internal business process dimension includes resource utilization, emission reduction capacity, assembling ratio of Environmental protection equipment. The dimension of learning and growth can be divided into two categories: environmental protection consciousness, environmental protection innovation ability.The specific indicators of each dimension are shown in the table I. II