Research On The Evaluation Of Social Responsibility Information Disclosure Level Of A Forestry Company Based On Portfolio Empowerment-TOPSIS Method

Forestry has a prominent social responsibility effect in the protection and cultivation of natural resources.As a forestry enterprise,it should actively fulfill the responsibility of building an ecological civilization,protecting ecological security,and promoting the harmonious coexistence of man and nature.The research selects the representative A forestry company in the forestry as a sample,and uses the entropy weight method,the CRITIC method,the Gini coefficient weighting method and the TOPSIS method to construct an evaluation system for its social responsibility information disclosure level.The closeness value of the social responsibility accounting information disclosure of forestry companies.The results of the study found that: in general,the level of social responsibility information disclosure of A forestry company from 2015 to 2020 was not good,and there is still a lot of room for improvement.Locally,the environmental disclosure of A Forestry Company showed an "inverse W"-shaped fluctuation.Its disclosure level reached the highest value in2016,and then showed a downward trend.It fell to the lowest value in2018,and then rebounded in 2019.However,there was a significant decline in 2020,indicating that the environmental responsibility disclosure of A Forestry Company fluctuated greatly,and it was further found that the change trend of A Forestry Company’s environmental responsibility disclosure and the change trend of A Forestry Company’s profitability were in the "reverse W" type.The fluctuation trend may indicate that the two are in a relationship of mutual influence and interaction.At the same time,it proves that only by integrating economic responsibility,social responsibility and environmental responsibility,and making progress together,can an enterprise achieve healthy,stable and sustainable development.According to the analysis of the results of the evaluation of the level of social responsibility information disclosure of A Forestry Company and the summary of the problems,three directional suggestions are put forward,namely: taking into account the balance of economic,social and environmental responsibility disclosure,fully meeting the disclosure needs of stakeholders,and improving Authenticity and availability of social responsibility reports.And each directional suggestion is refined into a number of specific suggestions,in order to solve the key problems of A Forestry Company in the process of social information disclosure,improve the disclosure level of A Forestry Company’s social responsibility information,supervise the performance of its social responsibility,and achieve Comprehensive maximization of enterprise value.