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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

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • 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

  • 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