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Methods Evaluation index system construction. Currently, China has not yet issued a responsibility report on water information disclosure, and has been in the stage of voluntary disclosure. The enterprise water informa- tion disclosure system is not perfect. The system is not sound and generally puts the data related to water disclo- sure into the annual report of listed enterprises, social responsibility report, and sustainable development report, resulting in the lack of uniform standards when enterprises make the disclosure. There are differences. Based on the existing studies (Morikawa et al. and Zeng Huixiang et al.), this paper selects the four basic principles of "relevance", "reliability", "validity", and "comparability" based on the quality characteristics of corporate account- ing information disclosure. Relevance is a corporate environmental report to provide evaluation information useful to users of water resources, and companies through water environmental assets, water environmental liabilities, water environ- mental costs, and water environmental management impact. This water-related information to stakeholders to meet the information needs of interested parties; reliability is used to test the quality of water information disclosure, usually using third-party audit or system certification to assess this reliability is used to test the qual- ity of water information disclosure, and third-party audits or systematic certification are often used to evaluate this information. Currently, the water information disclosure audit has not been established, so the water risk assessment, environmental violations penalties, environmental honors, patented green technology, and corporate environmental emergency plans are selected to reflect the truth and objectivity of corporate water information disclosure; validity is the daily production and operation activities of enterprises to provide information about water resources clean production status, water and environmental performance comparison, production process equipment, and staff related education and training, etc. Reflect the importance of enterprise water informa- tion disclosure, as well as enterprise transformation of water-saving equipment to show the efforts made by enterprises in energy conservation and emission reduction, to eliminate investors’ doubts about whether the enterprise production process is green and environmentally friendly, the indicators to choose the enterprise water resources management performance evaluation, enterprise water conservation measures secondary indicators for effectiveness; comparability refers to different enterprises, different periods of time can be compared with each other information. Annual reports, social responsibility reports, and environmental reports as disclosure vehicles. Disclosure information will involve the degree of detailed water information disclosure, a horizontal comparison of the report’s content. Content analysis method, "quantitative + qualitative" method, the number and quality of disclosure analysis, each quality dimension assigned a value range of [0 – 3], the higher the score, on behalf of the paper and paper products enterprises more detailed water information disclosure standard. The results are shown in Table 1. Among the secondary indicators of enterprise water information disclosure quality, we selected water recy- cling efficiency, enterprise COD emissions, environmental information exchange with stakeholders, enterprise daily water management system plans, goals and strategies, and enterprise water management performance evalu- ation programs as key indicators for evaluation, which reflect the key aspects of enterprise water use, water con- servation measures, water discharge and wastewater treatment performance. By focusing on these key indicators, companies can better understand their core water management issues and take targeted improvement measures. (1) Water recycling efficiency can promote the sustainable use of water resources. By improving water recy- cling, enterprises can reduce the over-exploitation of natural water bodies and save production costs. By opti- mizing the recycling technology of water resources, enterprises can demonstrate their innovative ability in resource management and competitive advantages in sustainable development, and enhance their brand image and market competitiveness. (2) COD emissions from enterprises is an important indicator for internationally common detection of the content of organic matter in water bodies and the pollution level of water quality. Monitoring COD emissions helps enterprises identify potential water environmental risks, timely identify the source of water pollution, adjust treatment plans and ensure the safety of discharged water quality. By reducing COD emissions, enterprises can reduce wastewater generation and treatment costs, improve resource utilization efficiency, and achieve the dual benefits of energy saving and cost saving. (3) Communicating environmental information with stakeholders is a social responsibility that enterprises should undertake, reflecting their concern for environmental protection and sustainable development. On the one hand, it can improve the transparency of information disclosure and convey to stakeholders the performance and responsibility of the enterprise in water resources management, which helps to enhance the reputation of the enterprise. On the other hand, by communicating environmental information disclosure with stakeholders and introducing their opinions and suggestions, it increases the diversity and legitimacy of decision making to help enterprises better respond to the expectations of society. (4) An enterprise’s daily water management system plan, objectives and strategies can clarify the enterprise’s goals and directions in water resources management and provide guidance for the develop- ment of specific action plans and strategies in water resources management. At the same time, it provides a set of systematic strategies and measures to help companies manage and use water resources effectively. In addition, by developing a daily water management system plan, objectives and strategies, companies are better able to identify and manage the risks associated with water management. This helps companies comply with relevant laws and regulations and reduce the legal risks they face due to non-compliance with discharge or excessive discharge of pollutants from water bodies. (5) Enterprise water management performance evaluation provides a quantitative assessment of the enterprise’s internal water management practices. Through information on the status of clean production of water resources, comparative water and environmental performance, production processes and equipment, and employee education and training related to water conservation, companies can identify problems and opportunities for improvement, which can help them understand the effectiveness and efficiency of their water management and promote continuous improvement and optimization of water management strategies. The results are shown in Table 1.
Scientific Reports |
https://doi.org/10.1038/s41598-023-39307-y
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(2023) 13:12225 |
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