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qi ye ke chi xu fa zhan ping jia ti xi gou jian ji yu huan jing she hui he zhi li yin su
Author(s): 
Pages: 109-118
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  平衡计分卡ESG制度可持续发展层次分析法绩效评价;
Abstract: 为克服以"财务因素"进行业绩评价的局限性,在传统平衡计分卡的基础上将环境(E)、社会(S和治理(G)因素嵌入改进框架,以可持续发展目标为核心,构建七维三层指标体系,采用层次分析法基于排序度和二元对比矩阵原理计算单项指标权重,基于无量纲化分析企业经营业绩及年度间可持续发展改进度,关注ESG驱动因素的"共享价值"贡献,以服务于公司的中长期战略,促使企业推动绿色金融和责任投资发展,提升企业治理水平,实现可持续发展。
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