基于熵的可持续性信息披露评估

Evaluation of Sustainability Information Disclosure Based on Entropy.

作者信息

Li Ming, Wang Jialin, Li Ying, Xu Yingcheng

机构信息

School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China.

China National Institute of Standardization, Beijing 100191, China.

出版信息

Entropy (Basel). 2018 Sep 10;20(9):689. doi: 10.3390/e20090689.

DOI:10.3390/e20090689

PMID:33265778

原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC7513212/

Abstract

Disclosure of sustainability information is important for stockholders and governments. In order to evaluate the quality of sustainability information disclosure in heavily polluting industries, the quality of the disclosure is proposed to be evaluated from completeness, adequacy, relevance, reliability, normativeness and clarity aspects. The corresponding evaluation indicator system is constructed. Due to the ambiguity and complexity of the evaluation information, the intuitionistic fuzzy sets are applied to model the linguistic ratings. Entropy is used to derive the weight of experts, the object weight and the subject weight of the indicators. which are integrated when dealing with the evaluation information. The quality of sustainability information disclosure of seven representative companies in heavily polluting industries is evaluated. The importance of indicators and ranking of the companies are derived. Based on the evaluation results, the discussion and suggestions are also provided.

摘要

可持续性信息披露对股东和政府而言至关重要。为评估重污染行业可持续性信息披露的质量，建议从完整性、充分性、相关性、可靠性、规范性和清晰度等方面对披露质量进行评估。构建了相应的评价指标体系。由于评价信息具有模糊性和复杂性，运用直觉模糊集对语言评级进行建模。利用熵来确定专家权重、指标的客观权重和主观权重，在处理评价信息时将它们进行整合。对重污染行业七家代表性公司的可持续性信息披露质量进行了评估。得出了指标的重要性以及公司的排名。基于评估结果，还给出了讨论和建议。