Research on the Environmental Performance Evaluation System for Power Enterprises Based on the DSR Model: A Case Study of Power Company J

Abstract

With the rapid development of the economy and society, pollutant emissions from heavily polluting industries such as the power sector have caused significant damage to the atmospheric environment, leading to increasingly severe environmental challenges. In this context, China has actively responded to international calls and introduced policies related to the "dual‑carbon" goals. Currently, research on environmental performance auditing in the power industry remains relatively limited, and a standardized model for environmental performance auditing and evaluation has yet to be established. To address this gap, this study innovatively explores the construction of an environmental performance auditing and evaluation system for the power sector and applies this system to a specific case enterprise. Furthermore, targeted recommendations for optimization are proposed from multiple perspectives, including enterprises, government agencies, and third‑party auditing institutions. The aim is to promote collaborative efforts among relevant stakeholders, explore the establishment of a unified industry‑wide environmental performance auditing and evaluation system, and support the deepening of practical environmental performance auditing work, thereby demonstrating significant practical value and innovative significance.