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Evaluation of safety emergency information disclosure quality in non-financial reports of high-risk enterprises
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Xisheng WANG, Yun LIU, Mingwei LI
China Safety Science Journal | 2025, 35(12) : 238 - 245
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China Safety Science Journal | 2025, 35(12): 238-245
Emergency technology and management
Evaluation of safety emergency information disclosure quality in non-financial reports of high-risk enterprises
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Xisheng WANG, Yun LIU, Mingwei LI
Affiliations
  • China Coal Information Technology (Beijing) Company, Beijing, 100120, China
Published: 2025-12-28 doi: 10.16265/j.cnki.issn1003-3033.2025.12.1834
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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.

high-risk industry  /  non-financial reports  /  safety emergency information  /  information disclosure quality  /  corporate social responsibility(CSR)  /  term frequency-inverse document frequency (TF-IDF)
Xisheng WANG, Yun LIU, Mingwei LI. Evaluation of safety emergency information disclosure quality in non-financial reports of high-risk enterprises[J]. China Safety Science Journal, 2025 , 35 (12) : 238 -245 . DOI: 10.16265/j.cnki.issn1003-3033.2025.12.1834
Year 2025 volume 35 Issue 12
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doi: 10.16265/j.cnki.issn1003-3033.2025.12.1834
  • Receive Date:2025-07-10
  • Online Date:2026-07-09
  • Published:2025-12-28
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  • Received:2025-07-10
  • Revised:2025-09-15
Affiliations
    China Coal Information Technology (Beijing) Company, Beijing, 100120, China
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表12种不同金属材料的力学参数

Family
属数
Number of
genus
种数
Number of
species
占总种数比例
Percentage of
total species (%)

Genus
种数
Number of
species
占总种数比例
Percentage of total
species (%)
鹅膏菌科Amanitaceae 2 11 5.26 鹅膏菌属 Amanita 10 4.78
小菇科 Mycenaceae 2 12 5.74 丝盖伞属 Inocybe 5 2.39
多孔菌科 Polyporaceae 8 14 6.70 蜡蘑属 Laccaria 5 2.39
红菇科 Russulaceae 3 23 11.00 小皮伞属 Marasmius 6 2.87
小菇属 Mycena 11 5.26
光柄菇属 Pluteus 5 2.39
红菇属 Russula 17 8.13
栓菌属 Trametes 5 2.39
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