Research On Information Disclosure Quality Evaluation Of New Energy Automobile Industry CSR Based On Text Mining

As the global climate change problem becomes more and more serious,the Chinese government has proposed the double reduction goals of "carbon peak" and "carbon neutrality",and green and low-carbon development has become a new road.In this context,the new energy automobile industry has become a strategic emerging industry.With the rapid development of the new energy vehicle industry,product safety accidents,customer complaints and other phenomena frequently occur,resulting in a bad industry atmosphere and making stakeholders pay more attention to CSR performance.Therefore,it is urgent to effectively regulate corporate behavior and improve the quality of CSR disclosure.Based on this,this paper takes the new energy vehicle industry as the research object,constructs the new energy vehicle industry CSR disclosure quality evaluation system,and improves the quality evaluation standard of CSR disclosure in China.By analyzing the CSR disclosure quality of the case enterprise,the experience and lessons are summarized to standardize the CSR disclosure quality of China’s new energy vehicle industry and promote the sustainable development of the new energy vehicle industry.This study first analyzed the research background and significance,sorted out the research status at home and abroad and related concepts and theories,and provided a theoretical basis for the following research.Secondly,according to the CSR disclosure guidelines and standards of authoritative institutions at home and abroad,seven quality indicators of CSR disclosure in the new energy vehicle industry are determined: process,integrity,substantive,comparability,balance,readability and reliability.Then,260 CSR reports from 36 listed companies in the new energy vehicle industry are selected as data texts.Text mining method is used to conduct text semantic analysis on CSR reports and improve the secondary indicators of completeness and substantive indicators.Text similarity analysis and text sentiment analysis were carried out to measure the comparability and balance of CSR reports respectively.Based on theories of stakeholders and CSR disclosure standards issued by authoritative institutions,secondary indicators of other indicators are improved as evaluation basis.The weight coefficients of the seven indicators were calculated based on the entropy weight method,and a relatively comprehensive and objective CSR disclosure quality evaluation system for the new energy vehicle industry was formed.Finally,BYD,the industry leader,is selected as a case enterprise to apply the evaluation system.The analysis results show that BYD’s CSR disclosure has poor integrity and innovation.Selective disclosure,against the principle of balance;Qualitative disclosure is dominant,but quantitative disclosure is insufficient.In view of the existing problems such as reliability is difficult to verify,improvement strategies are proposed from the government and enterprise levels.Taking this as an example,it aims to promote the improvement of CSR disclosure quality in the new energy vehicle industry.