Quality evaluation of water disclosure of Chinese papermaking enterprises based on accelerated genetic algorithm
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Abstract
Abstract As the carrier of enterprise water resources management disclosure, water information disclosure is a means of expression of enterprises' environmental responsibility. In order to explore the quality of water information disclosure in the report of Chinese paper, the content analysis method was used to collect data, based on the data of China's A-share listed enterprises, under the principle of accounting information disclosure quality, the quality index system of enterprise water information disclosure was constructed, and the disclosure quality level was empirically analyzed with the help of the projection tracing method of accelerated genetic calculation. Our research found that, under the influence of the government's ecological and environmental policies, the water information disclosure of China's paper and paper products enterprises fluctuated from 2017 to 2021; From the perspective of 2020, the overall quality level is low, the disclosure is not voluntary, there are differences in water information disclosure between state-owned enterprises and non-state-owned enterprises, and the evaluation values of Zhejiang Province and Shandong Province are higher than those in other regions in terms of spatial region. China's paper and paper products enterprises have problems such as low quality of water information disclosure and weak disclosure content.
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