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Figure 2. Projection weights of first-level evaluation indicators.
0.2621, 0.1265, 0.1465, 0.2870, 0.1631, 0.1314, 0.2424). In turn, the distribution ratio of each index dimension of the paper company is obtained. The value of each vector in the best projection direction represents each indicator’s corresponding weight, and each indicator’s importance in evaluating the quality of corporate water disclosure can be derived by ranking. As can be seen from Fig. 2, the weight of the first-level evaluation indicators is ranked from largest to smallest as water environmental supervision (A5), water environmental costs (A3), water environmental assets (A1), disclosure vehicle (A7), water environmental performance (A6), water environmental management (A4), water environmental liabilities (A2), of which the total contribution of the three indicator dimensions of water envi- ronmental supervision, water environmental costs, and water environmental assets is more than 50%. It can be seen that listed companies in the paper industry should improve the information disclosure quality of these three indicators, which have a greater impact on the overall quality of corporate water information disclosure. The greater the indicator’s weight represents a greater impact on the quality of corporate water disclosure, specifi- cally in the secondary indicators. Table 2 shows the degree of impact of each indicator in detail. Four indicators, such as wastewater abatement treatment, water risk assessment, enterprise COD emissions, and enterprise water conservation measures program, have higher weight values and have the greatest impact on the quality of water information disclosure of paper enterprises. In addition, it can also be more intuitive to see the water information disclosure quality evaluation value projection value of paper-listed enterprises, as shown in Table 3. In order to qualitatively evaluate the quality of water disclosure of enterprises, concerning relevant literature studies 33 , this study uses a 4-level grading scale to evaluate (Table 4), and the projection values are divided into intervals, (~ , 1.6], [1.6, 2.4], [2.4, 3.2], [3.2, ~) indicating poor, average, better, and excellent. From the evaluation values (see Table 3), we can see that the top three companies are "Jingxing Paper", "Minfeng Special Paper" and " Rong sheng Environmental Protection Paper", with evaluation values of 3.7901, 3.7072, and 2.9978, respectively. In the original information, these three companies issued not only independent social responsibility reports, but also disclosed independent annual environmental reports, describing in detail the content of environmental accounting, including investment in clean production, governance costs, environ- mental research and development expenditure and investment in environmental education and training; water resources management performance. Including water consumption, sewage discharge methods, whether the number of emissions and emission concentrations comply with national standards, water conservation program measures, water environment management, including internal environmental management system, system and clean production status, environmental protection supervision letter work, and other content. Among them, Jing xing Paper publicly disclosed in the 2020 environmental report to exchange water environmental information with stakeholders, effectively allowing public participation in the enterprise’s water environmental protection work, timely follow-up and feedback on problems, and the establishment of a set of internal water environmental management system in line with the enterprise, and got 95% of stakeholders in 2020 to evaluate Jingxing Pape’s
Evaluation indicators
Best projection direction
Evaluation indicators
Best projection direction
Evaluation indicators
Best projection direction
Evaluation indicators
Best projection direction
B1 B2 B3 B4 B5
0.2195 0.2680 0.1435 0.1894 0.2933
B6 B7 B8 B9
0.2490 0.1891 0.2856 0.2298 0.1802
B11 B12 B13 B14 B15
0.2925 0.2066 0.2313 0.2621 0.1265
B16 B17 B18 B19 B20
0.1465 0.2870 0.1631 0.1314 0.2424
B10
Table 2. Optimal projection directions for the secondary evaluation indicators of water information disclosure for paper companies in 2020.
Scientific Reports |
https://doi.org/10.1038/s41598-023-39307-y
9 Vol.:(0123456789)
(2023) 13:12225 |
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