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Entropy 2018, 20(9), 689; https://doi.org/10.3390/e20090689

Evaluation of Sustainability Information Disclosure Based on Entropy

1
School of Business Administration, China University of Petroleum-Beijing, Beijing 102249, China
2
China National Institute of Standardization, Beijing 100191, China
*
Author to whom correspondence should be addressed.
Received: 9 August 2018 / Revised: 30 August 2018 / Accepted: 4 September 2018 / Published: 10 September 2018
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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. View Full-Text
Keywords: sustainability information disclosure; entropy; entropy weight; intuitionistic fuzzy sets sustainability information disclosure; entropy; entropy weight; intuitionistic fuzzy sets
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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
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Li, M.; Wang, J.; Li, Y.; Xu, Y. Evaluation of Sustainability Information Disclosure Based on Entropy. Entropy 2018, 20, 689.

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