Article(id=1282037445520769531, tenantId=1146029695717560320, journalId=1146031787341344770, issueId=1282037390130790473, articleNumber=null, orderNo=null, doi=10.16265/j.cnki.issn1003-3033.2025.12.1834, pmid=null, cstr=null, oa=null, hot=null, price=null, onlineType=0, articleFormat=0, articleType=null, articleTypeStr=null, receivedDate=1752076800000, receivedDateStr=2025-07-10, revisedDate=1757865600000, revisedDateStr=2025-09-15, acceptedDate=null, acceptedDateStr=null, onlineDate=1783591146116, onlineDateStr=2026-07-09, pubDate=1766851200000, pubDateStr=2025-12-28, doiRegisterDate=null, doiRegisterDateStr=null, onlineIssueDate=1783591146116, onlineIssueDateStr=2026-07-09, onlineJustAcceptDate=null, onlineJustAcceptDateStr=null, onlineFirstDate=null, onlineFirstDateStr=null, sourceXml=null, magXml=null, createTime=1783591146116, creator=13701087609, updateTime=1783591146116, updator=13701087609, issue=Issue{id=1282037390130790473, tenantId=1146029695717560320, journalId=1146031787341344770, year='2025', volume='35', issue='12', pageStart='1', pageEnd='259', issueExtLink='null', onlineDate='null', pubDate='1766851200000', pubDateStr='2025-12-28', beforeIssueId=null, nextIssueId=null, price=null, status=1, issueComplete=1, articleOrder=1, issueType=-1, specialIssue=null, createTime=1783591132910, creator='13701087609', updateTime=1783593783109, updator='13701087609', preIssue=null, nextIssue=null, articleTotal=null, ext={EN=IssueExt(id=1282048505929777979, tenantId=1146029695717560320, journalId=1146031787341344770, issueId=1282037390130790473, language=EN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=), CN=IssueExt(id=1282048505929777980, tenantId=1146029695717560320, journalId=1146031787341344770, issueId=1282037390130790473, language=CN, specialIssueTitle=, coverIllustrator=null, specialIssueEditor=, specialIssueAbout=)}, issueFiles=null, downloadFileDto=null}, startPage=238, endPage=245, ext={EN=ArticleExt(id=1282037445747261948, articleId=1282037445520769531, tenantId=1146029695717560320, journalId=1146031787341344770, language=EN, title=Evaluation of safety emergency information disclosure quality in non-financial reports of high-risk enterprises, columnId=1149733268699918866, journalTitle=China Safety Science Journal, columnName=Emergency technology and management, runingTitle=null, highlight=null, articleAbstract=

To reval the disparities and shortcomings in safety and emergency management information disclosure, and to promote the strengthening of corporate safety responsibility and to improve of emergency management capability, textual information from 1 593 listed companies from 2008 to 2023 was collected from multiple sources, including CSR and annual reports of high-risk industries. Based on the three dimensions of reliability, relevance, and quantification, TF-IDF weighting method was applied to construct a 12-indicator evaluation framework for the quality of safety and emergency management information disclosure. The results show that corporate social responsibility reports provide more comprehensive safety emergency information and have become the primary disclosure channel. The overall quality of disclosure is relatively low. Only a few companies score in the upper range for disclosure quality, and the gaps between compaies are significant and continuously widenning. The disclosure content gradually focuses on the construction of emergency plans, emergency response and risk prevention and control strategies, but quantitative disclosure in areas such as safety investment and regulatory compliance remains insufficient. Significant differences exist among industries in terms of the number of companies disclosing information, focal points of disclosure and disclosure quality, with a lack of unified standards.

, authors=Xisheng WANG, Yun LIU, Mingwei LI, authorsList=Xisheng WANG, Yun LIU, Mingwei LI, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1282037446183469567, articleId=1282037445520769531, tenantId=1146029695717560320, journalId=1146031787341344770, language=CN, title=高危企业非财务报告安全应急信息披露质量评价, columnId=1149733268855108116, journalTitle=中国安全科学学报, columnName=应急技术与管理, runingTitle=null, highlight=null, articleAbstract=

为揭示高危行业在安全应急信息披露中存在的差异与不足，推动企业强化安全主体责任，提升应急管理能力，通过高危行业社会责任（CSR）报告和年报等多途径信息来源，收集1 593家上市公司2008—2023年的文本信息，就可靠性、相关性、量化性3个维度，引入频率-逆频加权词频（TF-IDF）的权重方法，搭建12个指标的安全应急信息披露质量评价框架。研究结果表明：CSR报告披露安全应急信息更全面，已成为主要渠道；整体披露质量水平偏低，目前披露质量得分中上游的公司占少数，公司间差距显著不断扩大；披露内容逐渐聚焦应急预案建设、突发事件响应及风险防控策略，但在安全投入、法规遵守等方面的量化性披露仍显不足；不同行业在披露企业数量、关注重点及披露质量上差异明显，缺乏统一规范。

, authors=王喜升高级工程师, 刘贇, 李明威, authorsList=王喜升高级工程师, 刘贇, 李明威, authorCompany=null, correspAuthors=null, authorNote=, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=02R/4/SZivYvaI235Br/tg==, magXml=ASleXL3dr9oRp9jWcIdfrQ==, pdfUrl=null, pdf=7ASorr77CcNMuLgABfT2qQ==, pdfFileSize=2913926, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=jEyBVoDlhJM/KN5YrwTGjg==, mapNumber=null, fund=null)}, authors=[Author(id=1282037446498042372, tenantId=1146029695717560320, journalId=1146031787341344770, articleId=1282037445520769531, orderNo=0, firstName=null, middleName=null, lastName=null, nameCn=null, orcid=null, stid=null, country=null, authorPic=null, dead=0, email=wangxis@chinacoal.com, emailSecond=null, emailThird=null, correspondingAuthor=0, authorType=1, ext={EN=AuthorExt(id=1282037446598705670, tenantId=1146029695717560320, journalId=1146031787341344770, articleId=1282037445520769531, authorId=1282037446498042372, language=EN, stringName=Xisheng WANG, firstName=Xisheng, middleName=null, lastName=WANG, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=null, address=China Coal Information Technology (Beijing) Company, Beijing, 100120, China, bio=null, bioImg=null, bioContent=null, aboutCorrespAuthor=null), CN=AuthorExt(id=1282037446665814535, tenantId=1146029695717560320, journalId=1146031787341344770, articleId=1282037445520769531, authorId=1282037446498042372, language=CN, stringName=王喜升高级工程师, firstName=null, middleName=null, lastName=null, prefix=null, suffix=null, authorComment=null, nameInitials=null, affiliation=null, department=null, xref=null, address=中煤信息技术（北京）有限公司，北京 100120, bio={"content":"

王喜升（1983—），男，河北沧州人，本科，高级工程师，主要从事工业互联网、智能矿山、安全应急方面的工作。E-mail: wangxis@chinacoal.com。

"}, bioImg=null, bioContent=

王喜升（1983—），男，河北沧州人，本科，高级工程师，主要从事工业互联网、智能矿山、安全应急方面的工作。E-mail: wangxis@chinacoal.com。

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