可持续发展背景下企业水安全评价指标体系构建与应用

Construction and application of corporate water security evaluation index system in context of sustainable development

基于可持续发展理念,从水安全目标、生产耗水全过程和环境保护三个层面对应总体安全、生产安全和生态安全三大主题分析了企业水安全评价指标体系构建逻辑,并采用文本分析法构建了企业水安全评价指标体系。通过上市公司年度社会责任报告中出现的水安全关键词词频计算了企业水安全评价指标综合得分,并对企业水安全意识进行了评价,结果表明,时间趋势上,2008-2021年我国上市公司水安全意识呈增强趋势,且不同省份、不同行业的企业水安全意识均具有一定程度的异质性。

Based on the concept of sustainable development,this paper analyzed the logic behind the corporate water security evaluation index system from three levels:water safety targets,the whole process of water resource consumption in corporate production,and environmental protection.These correspond to the three major themes of overall security,production security,and ecological security.This research constructed a corporate water security evaluation index system using the text analysis method to compute comprehensive corporate water security index scores based on the frequency of water security keywords appearing in the annual social responsibility reports of listed companies.The results show that the awareness of water security among listed companies in China increased from 2008 to 2021,and there is a certain degree of heterogeneity in water security awareness among companies in different provinces and industries.