Sustainability and Corporate Social Responsibility in the Text of Annual Reports—The Case of the IT Services Industry
ČlánekOtevřený přístuppeer-reviewedpublishedDatum publikování
2018
Autoři
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
MDPI AG (Multidisciplinary Digital Publishing Institute)
Abstrakt
Annual reports are an important source of qualitative information about a company’s strategic areas, including sustainability. However, previous work on sustainability assessment has been limited to quantitative indicators that are difficult to obtain. Here, we address this issue by analyzing a company’s strategic documents, with the specific aim of demonstrating the role of sustainability and social responsibility in the text of the annual reports of companies in the IT services industry. We demonstrate that this information is a significant determinant of future economic outcomes. Specifically, here we evaluate sentiment in managerial communication in the area of sustainable business by using collocation analysis of topic and sentiment word lists. Several domain-specific word lists were used for each category monitored. Specifically, Loughran and McDonald’s word list was used to measure sentiment in the context of corporate social responsibility and sustainability. The word list that was developed by Pencle and Malaescu was used for CSR, while novel word lists are proposed for sustainability topics. The results of experiments show that the sentiment of sustainability topics (environmental and social in particular) in the annual reports may be a significant indicator of future profitability and thus represent an important information for corporate stakeholders
Rozsah stran
p. 1-18
ISSN
2071-1050
Trvalý odkaz na tento záznam
Projekt
GA16-19590S/Analýza témat a sentimentu vícenásobných textových zdrojů pro finanční rozhodování
Zdrojový dokument
Sustainability, volume 10, issue: 11
Vydavatelská verze
https://www.mdpi.com/2071-1050/10/11/4119
Přístup k e-verzi
open access
Název akce
ISBN
Studijní obor
Studijní program
Signatura tištěné verze
Umístění tištěné verze
Přístup k tištěné verzi
Klíčová slova
sustainable business practices, sustainable e-business, text analysis, annual report, corporate social responsibility, udržitelné obchodní postupy, udržitelný elektronický obchod, textová analýza, výroční zpráva, sociální odpovědnost podniků