Sustainability and Corporate Social Responsibility in the Text of Annual Reports—The Case of the IT Services Industry
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F18%3A39913348" target="_blank" >RIV/00216275:25410/18:39913348 - isvavai.cz</a>
Result on the web
<a href="https://www.mdpi.com/2071-1050/10/11/4119" target="_blank" >https://www.mdpi.com/2071-1050/10/11/4119</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.3390/su10114119" target="_blank" >10.3390/su10114119</a>
Alternative languages
Result language
angličtina
Original language name
Sustainability and Corporate Social Responsibility in the Text of Annual Reports—The Case of the IT Services Industry
Original language description
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
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
<a href="/en/project/GA16-19590S" target="_blank" >GA16-19590S: Topic and sentiment analysis of multiple textual sources for corporate financial decision-making</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Sustainability
ISSN
2071-1050
e-ISSN
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Volume of the periodical
10
Issue of the periodical within the volume
11
Country of publishing house
CH - SWITZERLAND
Number of pages
18
Pages from-to
1-18
UT code for WoS article
000451531700293
EID of the result in the Scopus database
2-s2.0-85056231466