Quality evaluation of water disclosure of Chinese papermaking enterprises based on accelerated genetic algorithm

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Abstract

As the carrier of enterprise water resources management disclosure, water information disclosure is a means of expression of enterprises’ environmental responsibility. First, a corporate water information disclosure quality evaluation index system and evaluation method are established, and with the help of the projection tracing method of accelerated genetic algorithm, 27 paper companies in China are selected as a sample and the disclosure quality level is analyzed empirically. Then, the analysis is carried out in terms of three changes in vertical trends, horizontal trends and changes in laws, regulations and policies, and the results show that Chinese paper and paper product enterprises have low quality of water information disclosure, weak disclosure content and low voluntary disclosure. Finally, feasible suggestions are made based on the evaluation of disclosure issues.

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He, C., Shen, J., Xu, J., Sun, F., & Wang, B. (2023). Quality evaluation of water disclosure of Chinese papermaking enterprises based on accelerated genetic algorithm. Scientific Reports, 13(1). https://doi.org/10.1038/s41598-023-39307-y

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