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the rest of the regions are abundant in water resources, which makes it convenient for enterprises to use water locally and also meet the production water needs of industrial enterprises; from the perspective of geographical advantageous location, Guangdong, Zhejiang, Shandong and Shanghai are located in the coastal areas of China, which makes it easy to trade with domestic and foreign markets. Provides convenient conditions for logistics and sales of paper enterprises; from the perspective of market demand, Shandong and Shanghai areas, the demand for packaging paper, printing paper, etc. is large, which provides local paper enterprises with broad market oppor- tunities and potential. From the perspective of technological innovation, Zhejiang Province has strong technical strength and innovation capability in the field of specialty paper and printing paper, Guangdong Province has strong technical advantages in the field of paper processing and packaging, Shandong Province is the first in pulp and paper production nationwide, and its regional enterprises jointly complete the "high-performance wood chemical pulp green preparation and high-value utilization of key technologies and industrialization "project won the 2020 National Science and Technology Progress Second Prize, the only award-winning project in the paper industry; from the perspective of environmental policy regulation, six provincial governments have long supported and encouraged the paper industry, promoting industrial development through policy, financial and tax support. These provinces may enjoy certain preferential policies in terms of policy support. Analysis of legal regulations and policy influencing factors. During the period 2017–2021, several laws, regulations and policy documents have been introduced in China related to environmental protection in the paper industry. The following are some of the important laws, regulations and policies that have prompted companies to pay more attention to water environmental issues and take more effective management measures, thus driving up indicators. In 2015, the State Council promulgated the Water Pollution Prevention and Control Action Plan and the Ten Articles of Water, which provide for the principles, responsibilities, legal liabilities and supervision of water environmental protection; in 2017, the Water Pollution Prevention and Control Law was revised to Prevention and control was regulated, for the paper industry wastewater discharge standards, sewage permit system, water environmental monitoring and assessment and other aspects of the corresponding require- ments; 2019 the National Development and Reform Commission, the Ministry of Water Resources jointly issued a "National Water Conservation Action Plan" for industrial enterprises to put forward "water conservation and emission reduction" and "Science and technology innovation" and other closely related, paper enterprises from the technical adjustment of the paper industry industrial transformation, increased investment in environmen- tal protection and water-saving equipment, the construction of a new model of diversification of enterprise water-saving services, so as to achieve the transformation of the results of green water-saving technology as soon as possible. The government from the policy and regulations to further strengthen the protection of water sources and limit the discharge of polluted water sources, for enterprise water resources management and water information disclosure to provide planning and guidance. The two go hand in hand to promote the paper indus- try intensive water conservation, to the green, low-carbon direction, in the 2020 implementation of the "2020 in accordance with the law to promote backward production capacity exit work program" policy documents to the paper industry and other heavy polluting enterprises were strictly in accordance with the law to eliminate back- ward products, so that overcapacity contradictions are eased, reducing the discharge of industrial wastewater in the production process, indicating that the paper industry has always Adhere to the policy guidance of green and sustainable development, and actively improve and upgrade water-saving technology to reduce production costs and sewage discharge. In the same year, the Law of the People’s Republic of China on the Prevention of Environ- mental Pollution by Solid Waste was introduced, which clearly stipulates that China will gradually achieve zero solid waste imports. The continuous adjustment and retrenchment of the waste paper import policy has led to the concentration of enterprises’ foreign waste quotas in large enterprises, the decline of foreign waste ratios year by year, and the rising cost of raw materials. In addition, China has issued a series of policy documents on envi- ronmental protection and environmental impact assessment of construction projects, such as the China Agenda for Sustainable Development 2030 and the Law of the People’s Republic of China on Environmental Impact Assessment, which provide guidance and measures to regulate the procedures and contents of environmental protection and environmental impact assessment. Therefore, under the guidance and promotion of national laws and regulations and policy documents, we should strengthen the regulation and restraint of enterprise water pollutant discharge and encourage enterprises to voluntarily disclose water information in order to realize the optimal allocation and intensive, economical and safe use of enterprise water resources. Conclusions In order to better evaluate the level of enterprise water information disclosure quality, this paper constructs a water information disclosure quality index system for paper and paper products enterprises, which improves and supplements the previous evaluation indexes. The projection tracing model is used to analyze A-share paper and product enterprises. Meanwhile, in order to overcome the shortcomings of the traditional model of projection tracing, an improved model based on accelerated genetic algorithm is proposed, which improves the accuracy and robustness of the model. Finally, the effectiveness and adaptability of the method is demonstrated through a case study of water disclosure quality evaluation of 27 paper companies in China, which provides ideas for the study of corporate water disclosure quality evaluation. Our study shows that (1) corporate water disclosure quality indicators include four basic criteria: "relevance", "reliability", "validity" and "comparability", as well as the selection of water recycling efficiency, corporate COD emissions, environmental information exchange with stakeholders, corporate daily water management system plans, goals and strategies, and corporate water manage- ment performance evaluation programs as key indicators for evaluation. (2) Introducing accelerated genetic algo- rithm in the traditional projection tracing model to construct the best projection weights and evaluation values to more accurately and reliably analyze the dynamic evolutionary trend changes of information disclosure related
Scientific Reports |
https://doi.org/10.1038/s41598-023-39307-y
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(2023) 13:12225 |
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