基于质性分析的水敏感型企业水信息披露要素及特征研究——以国际矿业企业为例

CASE STUDY ON GLOBAL MINING:WATER INFORMATION DISCLOSURE ELEMENTS AND FEATURES OF WATER-SENSITIVE FIRMS BASED ON QUALITATIVE ANALYSIS

世界范围内的水资源紧张现象使水敏感型企业的水信息披露问题成为关注热点,水信息披露的要素和特征成为企业向政府、社会及利益相关者传递其水资源运营状况、社会责任履行、可持续发展战略实施的重要途径。以2021年全球40强矿业企业的可持续发展报告中披露的水资源相关文本为研究样本,运用质性分析法通过NVivo软件对企业披露的水信息内容进行词频统计、编码归纳、矩阵和聚类分析,探究以矿业企业为代表的水敏感型企业水信息披露的特征及要素框架。结果表明:1)企业水信息披露主要涉及3个范畴,涵盖15个主题,分别是企业水资源管理、利益相关者责任和环境可持续发展;2)企业水资源及其运营活动是信息披露的关键内容,但对间接利益相关者的水信息需求重视程度不够;3)国内外企业对水管理合规性、战略和绩效、员工参与和对外合作的关注度存在显著差异。研究结论为水敏感型企业进一步提高水信息披露标准和质量提供了一定的理论依据和发展建议。

Water resource shortage worldwide makes water information disclosure of water-sensitive firms a hot point.Elements and features of water information disclosure are a vital means for firms to transmit water resource operation,social responsibilities and sustainable development strategy to governments,society and stakeholders.This paper,based in 2021 water information disclosure from global top 40 mining firms'sustainable development reports,uses qualitative method via NVivo software to study key words frequency,coding classification,matrix and clustering of firms'water information disclosure,and to analyze it elements and features of water-sensitive mining firms.Firm's water information disclosure mainly covers 3 aspects,15 topics,regarding water resource management,stakeholders and environmentally sustainable development.Information disclosure focuses on firm's water resource and operation,little on indirect stakeholders'demands.Global firms'attention on water management compliance,strategy and performance,employee involvement and external cooperation varies.This study presents theoretical reference and suggestions for water-sensitive firms to further improve water information standards and quality.