The application of DEA model in enterprise environmental performance auditing

As a part of society, enterprises have an inescapable responsibility for environmental protection and governance. This article discusses the feasibility and necessity of enterprises environmental performance auditing and uses DEA model calculate the environmental performance of Haier for example. The most of reference data are selected and sorted from Haier's environmental reportspublished in 2008, 2009, 2011 and 2015, and some of the data from some published articles and fieldwork. All the calculation results are calculated by DEAP software andhave a high credibility. The analysis results of this article can give corporate managements an idea about using environmental performance auditing to adjust their corporate environmental investments capital quota and change their company's environmental strategies.