Design of Index System for Performance Evaluation Based on Derived Environmental BSC——Taking Petrochemical Enterprises as an Example

The formulating of Derived Environmental BSC makes the hidden "causal relationship" between environmental management and economic success more clear and more visual,and provides a management tool and method that supports the successful implementation of corporate environmental strategies.Under the theoretical guidance of related literature,this paper discusses the build path and basic framework of index system for performance evaluation based on Derived Environmental BSC.Taking environmental strategy as the target of coupling the causal relationship is the important base to build Derived Environmental BSC performance evaluation index system.Derived Environmental BSC needs to excavate the contents related to environment from four aspects: finance,customer,internal process and learning.This paper makes a case study concerning the background and information of petrochemical industry,and provides an idea and frame of constructing derived environmental BSC.