Research on Corporate Environmental Performance Evaluation in the Context of Inadequate Environmental Information Disclosure—A Study Based on Fuzzy Set Static Non-Radial DEA Model
In the realms of economics and society,the assessment of environmental performance holds critical strategic significance for the development of enterprises.However,prevailing issues such as inconsistent disclosure standards and substantial data gaps in corporate environmental datasets pose challenges to the accuracy of environmental performance evaluations,necessitating the adoption of more scientif-ically robust modeling approaches.To address this,this study employs a method that integrates similar types of indicators,constructing interval type fuzzy numbers aimed at effectively extracting characteristic information from dissimilar indicators of the same type.Simultaneously,the study combines interval type fuzzy number methodology with non-radial environmental performance evaluation techniques to establish a fuzzy set-based static non-radial model for assessing corporate environ-mental performance,specifically addressing the prevalent issue of extensive data gaps in environmental performance evaluation.Ultimately,empirical tests conducted on 34 publicly listed companies in China's chemical raw materials and chemical prod-ucts manufacturing sector reveal that the refined model reduces data requirements while enhancing its applicability and stability.The model refinement presented in this study holds significant practical implications for augmenting the credibility of enterprise-level environmental performance assessments.
Corporate environmental performanceenvironmental information dis-closurestatic non-radial modelfuzzy set
NETL
NSTL
万方数据
