PAPERmaking! Vol10 Nr2 2024

www.nature.com/scientificreports/

2. Barber, M. & Jackson, S. Indigenous engagement in Australian mine water management: The alignment of corporate strategies with national water reform objectives. Resour. Policy 37 , 48–58. https://​doi.​org/​10.​1016/j.​resou​rpol.​2011.​12.​006 (2012). 3. Hazelton, J. Corporate water accountability–the role of water labels given non-fungible extractions. Pac. Account. Rev. https://d​ oi.​ org/​10.​1108/​PAR-​07-​2013-​0074 (2014). 4. Burritt, R. L. & Christ, K. L. The need for monetary information within corporate water accounting. J. Environ. Manag. 201 , 72–81. https://​doi.​org/​10.​1016/j.​jenvm​an.​2017.​06.​035 (2017). 5. Lambooy, T. Corporate social responsibility: Sustainable water use. J. Clean Prod. 19 , 852–866. https://​doi.​org/​10.​1016/j.​jclep​ro.​ 2010.​09.​009 (2011). 6. Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D. & Nikolaou, I. E. New challenges for corporate sustainability reporting: United Nations’ 2030 Agenda for sustainable development and the sustainable development goals. Corp. Soc. Responsib. Environ. Manag. 27 , 1617–1629. https://​doi.​org/​10.​1002/​csr.​1910 (2020). 7. Li, S. H., He, S. L. & He, Y. X. A review of research on corporate water disclosure. Commun. Finance Account. https://​doi.​org/​10.​ 16144/j.​cnki.​issn1​002-​8072.​2018.​19.​010 (2018). 8. Tello, E. From Risks to Shared Value? Corporate Strategies in Building a Global Water Accounting and Disclosure Regime (Taylor & Francis, 2013). https://​doi.​org/​10.​1080/​09691​60X.​2013.​820414. 9. Liu, C., Su, K. & Zhang, M. Water disclosure and financial reporting quality for social changes: Empirical evidence from China. Technol. Forecast. Soc. Change https://​doi.​org/​10.​1016/j.​techf​ore.​2021.​120571 (2021). 10. Burritt, R. L., Christ, K. L. & Omori, A. Drivers of corporate water-related disclosure: Evidence from Japan. J. Clean Prod. 129 , 65–74. https://​doi.​org/​10.​1016/j.​jclep​ro.​2016.​04.​119 (2016). 11. Malik, F., Wang, F. J., Li, J. Y. & Naseem, M. A. Impact of environmental disclosure on firm performance: The mediating role of green innovation. Rev. Contab. 26 , 14–26. https://​doi.​org/​10.​6018/​rcsar.​407921 (2023). 12. Liao, L., Luo, L. & Tang, Q. Gender diversity, board independence, environmental committee and greenhouse gas disclosure. Br. Account. Rev. 47 , 409–424. https://​doi.​org/​10.​1016/j.​bar.​2014.​01.​002 (2015). 13. Clarkson, P. M., Overell, M. B. & Chapple, L. Environmental reporting and its relation to corporate environmental performance. Abacus J. Account. Finance Bus. Stud. 47 , 27–60. https://​doi.​org/​10.​1111/j.​1467-​6281.​2011.​00330.x (2011). 14. Martinez, F. A three-dimensional conceptual framework of corporate water responsibility. Organ. Environ. 28 , 137–159. https://​ doi.​org/​10.​1177/​10860​26614​545632 (2015). 15. Zhou, Z., Zhou, H., Zeng, H. & Chen, X. The impact of water information disclosure on the cost of capital: An empirical study of China’s capital market. Corp. Soc. Responsib. Environ. Manag. 25 , 1332–1349. https://​doi.​org/​10.​1002/​csr.​1643 (2018). 16. Deng, M. J., Gong, X. F. & Luo, W. B. Research on the mechanism of corporate water disclosure. J. Shandong Inst. Bus. Technol. 36 , 53–66. https://​doi.​org/​10.​3969/j.​issn.​1672-​5956.​2022.​04.​006 (2022). 17. Ben-Amar, W. & Chelli, M. What drives voluntary corporate water disclosures? The effect of country-level institutions. Bus. Strateg. Environ. 27 , 1609–1622. https://​doi.​org/​10.​1002/​bse.​2227 (2018). 18. Zhang, Q., Shen, J. Q., Sun, F. H. & Zhang, D. D. An empirical study on the factors influencing corporate water information dis- closure–based on data from listed companies in China’s chemical industry. Resour. Ind. 23 , 53–62. https://d​ oi.o​ rg/1​ 0.1​ 3776/j.c​nki.​ resou​rcesi​ndust​ries.​20210​601.​003 (2021). 19. Xu, J. L., Gu, F. H., Zhou, Z. Y. & Jiao, J. Water disclosure, media attention and corporate value -an empirical analysis based on manufacturing listed companies. J. Xinjiang Finance Econ. Inst. https://​doi.​org/​10.​16713/j.​cnki.​65-​1269/c.​2020.​03.​006 (2020). 20. Zeng, H. X., Zhang, T., Zhou, Z. F., Zhao, Y. & Chen, X. H. Water disclosure and firm risk: Empirical evidence from highly water- sensitive industries in China. Bus. Strateg. Environ. 29 , 17–38. https://​doi.​org/​10.​1002/​bse.​2347 (2020). 21. Yu, H.-C. Creating environmental sustainability: Determining factors of water resources information disclosure among Chinese enterprises. Sustain. Account. Manag. Policy J. 13 , 438–458. https://​doi.​org/​10.​1108/​sampj-​11-​2019-​0385 (2022). 22. Liang, C., Wang, S. J., Foley, M. & Ma, G. H. The path selection on improving the quality of environmental information disclo- sure—Configuration analysis based on fsQCA. Appl. Econ. https://​doi.​org/​10.​1080/​00036​846.​2022.​21021​34 (2022). 23. Liu, X. W. Evaluation of the quality of environmental information disclosure of listed companies based on the AHP-Fuzzy method. J. Shandong Univ. (Philos. Soc. Sci.) https://​doi.​org/​10.​3969/j.​issn.​1001-​9839.​2012.​04.​011 (2012). 24. Kleinman, G., Kuei, C.-H. & Lee, P. Using formal concept analysis to examine water disclosure in corporate social responsibility reports. Corp. Soc. Responsib. Environ. Manag. 24 , 341–356. https://​doi.​org/​10.​1002/​csr.​1427 (2017). 25. Plumlee, M., Brown, D., Hayes, R. M. & Marshall, R. S. Voluntary environmental disclosure quality and firm value: Further evi- dence. J. Account. Public Policy 34 , 336–361. https://​doi.​org/​10.​1016/j.​jaccp​ubpol.​2015.​04.​004 (2015). 26. Artiach, T. C. & Clarkson, P. M. Disclosure, conservatism and the cost of equity capital: A review of the foundation literature. Account. Finance 51 , 2–49. https://​doi.​org/​10.​1111/j.​1467-​629X.​2010.​00387.x (2011). 27. Kruskal, J. B. Toward a Practical Method Which Helps Uncover the Structure of a Set of Multivariate Observations by Finding the Linear Transformation Which Optimizes a New “Index of Condensation”, Statistical Computation 427–440 (Elsevier, 1969). https://​ doi.​org/​10.​1016/​B978-0-​12-​498150-​8.​50024-0. 28. Kruskal, J. B. & Shepard, R. N. A nonmetric variety of linear factor analysis. Psychometrika 39 , 123–157. https://​doi.​org/​10.​1007/​ BF022​91465 (1974). 29. Huber, P. J. Projection pursuit. Ann. Stat. 13 , 435–475 (1985). 30. Su, Q. & Yu, Y. Q. Research on evaluation of enterprise sustainable development capability based on accelerated genetic algorithm projection pursuit model. Oper. Res. Manag. Sci. 27 , 130–139. https://​doi.​org/​10.​12005/​orms.​2018.​0119 (2018). 31. Jin, J. L., Yang, X. H. & Ding, J. Accelerated genetic algorithm based on real number coding. J. Sichuan Univ. (Eng. Sci. Ed.) https://​ doi.​org/​10.​15961/j.​jsuese.​2000.​04.​006 (2000). 32. Goldberg, b. D. E. & learning, B. G. A. M. Addison-Wesley Pub. Co., 1–83 (1989). 33. Li, M. W., Chen, W. Q., Yun, Y. H., Ma, Y. H. & Guo, R. Ecological security evaluation of arable land in Henan Province based on projection tracing model. Res. Soil Water Conserv. 25 , 257–263. https://​doi.​org/​10.​13869/j.​cnki.​rswc.​2018.​04.​038 (2018). Acknowledgements Key technology research on the evaluation and improvement of the management level of Yangtze River thousand flowing water resources assets based on the Yangtze River protection needs, grant number B200204019. Author contributions Conceptualization, Formal analysis, Writing – original draft, C.H.; Methodology, Writing – original draft, J.S.; Writing – review & editing, J.X.; Data preprocessing, Software, F.S. Diagrams, Data collection and recording, B.W. All authors reviewed and approved the final manuscript. Competing interests The authors declare no competing interests.

Scientific Reports |

https://doi.org/10.1038/s41598-023-39307-y

14

(2023) 13:12225 |

Vol:.(1234567890)

Made with FlippingBook Online newsletter maker