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to water resources in paper and paper product enterprises. (3) Analysis of the vertical trend changes of weights and evaluation values from 2017 to 2021 reveals that the disclosure of information about water resources in paper and paper products enterprises shows fluctuations and increases in 2017, but after 2019, enterprises disclose information about water resources tends to slow down, and in the disclosure carrier, relevant reports gradually compress the details of information disclosure about water, which is related to relevant environmental policy changes and enterprise disclosure awareness Weakness is related. And from the tax policy, from technological innovation and application factors, industrial structure transformation, environmental investment governance and social public participation in five categories of influencing factors, a detailed analysis of the trend of change in paper enterprises, (4) from the 2021 weight and rating value of the horizontal trend change analysis, in the rating level, the number of excellent enterprises is less, indicating that enterprises are not high enthusiasm for voluntary disclosure of water resources information, enterprise water information The overall quality of disclo- sure quality results are less satisfactory; the nature of enterprises, state-owned enterprises slightly better than non-state enterprises, mainly because of the stronger policy sensitivity of state-owned enterprises and its image and reputation of the direct impact on the image of the country; from a regional perspective, Zhejiang Province and Shandong Province in the overall enterprise water information quality evaluation system performance is better, its advantages in raw materials, water resources, geographic location, market demand, technology and innovation and environmental policy rules, while Shanghai and Shaanxi Province evaluation value is at a lower level, mainly by the geographical environment to limit access to water resources, as well as enterprises involved in commercially sensitive information or privacy issues, reluctance to actively disclose water-related informa- tion factors. It is worth noting that although the projection tracing imitation with the introduction of genetic algorithm overcomes the subjective factors of the evaluation method to a certain extent, the subjectivity brought by the content analysis method still cannot be avoided. This paper tries to establish a scientific, complete and effective evaluation index system, which will help to achieve the comprehensiveness of the evaluation index and make the definition of the evaluation results clearer and more accurate through the continuous in-depth research conducted by future scholars and thus improve the objectivity of the evaluation results. We note that these results have some implications for understanding corporate water information disclosure, first, to raise awareness and improve the construction of the legal and regulatory system. In recent years, a num- ber of laws and regulations have been promulgated in environmental protection, but. However, the legal system for environmental information disclosure, especially water information disclosure, is still under development. Specific measurement indicators regarding water information disclosure need to be continuously improved, and specific requirements and content forms for water information disclosure should be introduced as soon as possible. Enterprises in the water information disclosure, daily need to measure, and collect data and timely col- lation of information. The process will increase the cost of certain fees, due to the lack of mandatory disclosure of enterprise water information, resulting in the disclosure of enthusiasm is not high. The government should lead enterprises to carry out water-saving technology upgrades, promote enterprise green technology innovation, and reduce enterprise water and environmental risks. At the same time, the government’s specific system continues to adapt to changes in the implementation of the enterprise to the reality, to give enterprises a certain amount of financial assistance, so that the ecologically sustainable development of enterprises have a material basis for the protection of positive water information disclosure of enterprises, through green financial means to promote the construction of enterprise water information disclosure system, to mobilize the initiative of enterprises. In addition, there is a need to improve the system, and the ability to play the main corporate governance. Enterprises are the main body of water information disclosure, in the pursuit of profit maximization at the same time, shoulders social responsibility, high water-sensitive industries should be a more spontaneous initiative to disclose water information, but from the report, only three enterprises independently disclose information related to water information in the annual environmental report, one enterprise independently discloses the annual sustainability report, there are enterprises did not disclose social responsibility report. From the disclosure of information, to the disclosure of formal content, the quality varies, only the disclosure of better indicator data, so that stakeholders have one-sided cognitive enterprise water environment status. Enterprises combine their own reality and the requirements of relevant departments to establish an internal control system for environmental management, responsible for information collection, collation, review and release, to ensure the authenticity and reliability of data disclosure, the main person in charge of the enterprise to enhance the sense of responsibility, the enterprise water resources information disclosure as an important work well arranged and deployed, the enterprise management of water resources information disclosure with business work with the same arrange- ments, with the implementation, and finally detailed to each The management of the enterprise will arrange and implement the disclosure of water resources information together with the business work, and finally, it will be detailed to each staff position, encourage the staff to actively participate in the activities of information disclosure, and give job promotion and material rewards to the staff who are complete and comprehensive in the information disclosure. Data availability Upon publication of the paper, the datasets used and analyzed during the study are available from the corre- sponding author upon reasonable request. Received: 23 March 2023; Accepted: 23 July 2023
References 1. Ortas, E., Burritt, R. L. & Christ, K. L. The influence of macro factors on corporate water management: A multi-country quantile regression approach. J. Clean Prod. 226 , 1013–1021. https://doi.org/10.1016/j.jclepro.2019.04.165 (2019).
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