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Guideline indicators Tier 1 indicators
Secondary indicators
Evaluation criteria
For the area where the water source is sufficient, take the value of 3, generally take the value of 2. For local water shortage 1, water scarcity takes the value of 0 Quantitative and qualitative disclosure of water pol- lution control and emission reduction information to take the value of 3, quantitative hit 2, qualitative hit 1, otherwise take the value of 0 Quantitative and qualitative disclosure of water pol- lution control and emission reduction information to take the value of 3, quantitative hit 2, qualitative hit 1, otherwise take the value of 0 Disclosure of the amount of taxes paid quantitative and qualitative disclosure of water pollution control, and emission reduction information is taken as quantitative hit 2, qualitative hit 1, otherwise the value of 0 Quantitative and qualitative disclosure of water pol- lution control and emission reduction information to take the value of 3, quantitative hit 2, qualitative hit 1, otherwise take the value of 0 Quantitative and qualitative disclosure of water consumption row information to take the value of 3, quantitative hit 2, qualitative hit 1; otherwise, take the value of 0 Quantitative and qualitative disclosure of wastewater discharge information takes the value of 3, quantitative hit 2, qualitative hit 1; otherwise, it takes the value of 0 Quantitative and qualitative disclosure of COD informa- tion takes the value of 3, quantitative hit 2, qualitative hit 1, otherwise it takes the value of 0 Disclosure of the company to develop water resources objectives and the completion of the system and other quantitative and qualitative disclosure of water pollution control and emission reduction information to take the value of 3, quantitative hit 2, qualitative hit 1, otherwise take the value of 0 Disclosure of environmental information exchange with environmental protection departments at all levels, suppliers, vendors, the public, industry peers, and employees quantitative and qualitative disclosure of water pollution control and emission reduction informa- tion take the value of 3, qualitative hit 2, quantitative hit 1, otherwise, take the value of 0 Searching Baidu library and news reports, information such as positive news reports on the existence of physi- cal risk, regulatory risk, and reputational risk of enter- prises take the value of 1, negative reports otherwise 0 Disclosure of company environmental penalty informa- tion takes the value of 1; otherwise, it is 0 Get environmental protection and water conservation honor to take the value of 2, general environmental protection honor for 1, otherwise take the value of 0 The value of the green patent is 1; otherwise, it is 0 Disclosure of information on the company’s emergency mechanism, emergency measures, and programs for major environmental emergencies takes a value of 3 in detail, 2 for quantitative, and 1 for qualitative. Other- wise, it takes the value of 0 Qualitative and quantitative disclosure of information on the status of clean production of water resources, comparative performance of the water environment, production processes and equipment, as well as staff- related education and training is valued at 3, quantitative hit 2, qualitative hit 1; otherwise, it is valued at 0 Qualitative and quantitative disclosure of detailed water conservation measures take the value of 3, quantitative hit 2, qualitative hit 1; otherwise, take the value of 0 Qualitative and quantitative disclosure of relevant water information to take the value of 3, quantitative hit 2, qualitative hit 1; otherwise, take the value of 0 Qualitative and quantitative disclosure of relevant water information to take the value of 3, quantitative hit 2, qualitative hit 1; otherwise, take the value of 0 Qualitative and quantitative disclosure of relevant water information to take the value of 3, quantitative hit 2, qualitative hit 1; otherwise, take the value of 0
Water source (B1)
Water recycling efficiency (B2)
Water environment assets (A1)
Environmental investment (B3)
Water resources tax or environmental protection tax (B4)
Water environment liabilities (A2)
Wastewater abatement treatment expenditure (B5)
Relevance
Enterprise water consumption (B6)
Water environment costs (A3)
Enterprise wastewater discharge (B7)
Enterprise COD emissions (B8)
Enterprise daily water management system plans, goals and strategies (B9)
Water environment management (A4)
Environmental information exchange with stakehold- ers (B10)
Water risk assessment (B11)
Penalties for environmental violations (B12)
Environmental honors (B13)
Reliability
Water environment regulation (A5)
Green patented technology (B14)
Enterprise environmental emergency plan (B15)
Enterprise water management performance evaluation (B16)
Validity
Water environment performance (A6)
Enterprise water conservation measures program (B17)
Corporate annual report (B18)
Social responsibility report (B19)
Comparability
Disclosure vehicle (A7)
Environmental report (B20)
Table 1. Enterprise water information disclosure quality index system.
Scientific Reports |
https://doi.org/10.1038/s41598-023-39307-y
5 Vol.:(0123456789)
(2023) 13:12225 |
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