Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Standard

Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research . / Velte, Patrick.
in: Journal of Global Responsibility, Jahrgang 14, Nr. 4, 31.10.2023, S. 530-566.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

Harvard

APA

Vancouver

Bibtex

@article{67deb476f09d491799fddfae11274bb7,
title = "Automated text analyses of sustainability & integrated reporting.: A literature review of empirical-quantitative research ",
abstract = "Purpose This analysis focuses on automated text analyses (ATA) of sustainability and integrated reporting as a recent approach in empirical-quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-revied empirical (archival) studies on specific determinants and consequences of sustainability & integrated reporting. The paper makes a clear distinction between analyses of reports due to 1) readability, 2) tone, 3) similarity, and 4) specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality. Findings In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics, and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument. Research limitations/implications The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders{\textquoteright} reactions. Practical implications As both stakeholders{\textquoteright} demands on sustainability and integrated reporting have increased since the financial crisis of 2008-09, firms should increase the quality of reporting processes. Originality/value This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATA play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical-quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.",
keywords = "Management studies, Sustainability sciences, Management & Economics",
author = "Patrick Velte",
note = "Funding Information: Author declare no conflict of interest. Publisher Copyright: {\textcopyright} 2023, Emerald Publishing Limited.",
year = "2023",
month = oct,
day = "31",
doi = "10.1108/JGR-09-2022-0090",
language = "English",
volume = "14",
pages = "530--566",
journal = "Journal of Global Responsibility",
issn = "2041-2568",
publisher = "Emerald Publishing Limited",
number = "4",

}

RIS

TY - JOUR

T1 - Automated text analyses of sustainability & integrated reporting.

T2 - A literature review of empirical-quantitative research

AU - Velte, Patrick

N1 - Funding Information: Author declare no conflict of interest. Publisher Copyright: © 2023, Emerald Publishing Limited.

PY - 2023/10/31

Y1 - 2023/10/31

N2 - Purpose This analysis focuses on automated text analyses (ATA) of sustainability and integrated reporting as a recent approach in empirical-quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-revied empirical (archival) studies on specific determinants and consequences of sustainability & integrated reporting. The paper makes a clear distinction between analyses of reports due to 1) readability, 2) tone, 3) similarity, and 4) specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality. Findings In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics, and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument. Research limitations/implications The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions. Practical implications As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008-09, firms should increase the quality of reporting processes. Originality/value This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATA play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical-quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.

AB - Purpose This analysis focuses on automated text analyses (ATA) of sustainability and integrated reporting as a recent approach in empirical-quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-revied empirical (archival) studies on specific determinants and consequences of sustainability & integrated reporting. The paper makes a clear distinction between analyses of reports due to 1) readability, 2) tone, 3) similarity, and 4) specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality. Findings In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics, and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument. Research limitations/implications The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions. Practical implications As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008-09, firms should increase the quality of reporting processes. Originality/value This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATA play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical-quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.

KW - Management studies

KW - Sustainability sciences, Management & Economics

UR - http://www.scopus.com/inward/record.url?scp=85161461537&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/f7593a4e-92fe-3a1e-be9d-1d9f01d8065c/

U2 - 10.1108/JGR-09-2022-0090

DO - 10.1108/JGR-09-2022-0090

M3 - Journal articles

VL - 14

SP - 530

EP - 566

JO - Journal of Global Responsibility

JF - Journal of Global Responsibility

SN - 2041-2568

IS - 4

ER -

DOI

Zuletzt angesehen

Forschende

  1. Axel Piesker

Publikationen

  1. Funkprotokolle für mobile Anwendungen
  2. Rethinking gender: feminist perspectives on Sustainable Development Goals in the light of (re)productivity
  3. Theories of Development of Democracy
  4. The social productivity of anonymity
  5. Does public participation in environmental decisions lead to improved environmental quality ?
  6. Hold Back The River
  7. Cognition in High-Frequency Trading
  8. Residual stresses of the as-cast Mg-xCa alloys with hot sprues by neutron diffraction
  9. Multiple streams, leaked opportunities, and entrepreneurship in the EU agenda against tax avoidance
  10. Bereichsrezensionen
  11. Exploring Student Perceptions of the Hidden Curriculum in Responsible Management Education
  12. Consensus Vs. Dissensus
  13. Referenzmodellierung von rechnergestützten Logistikkennzahlensystemen
  14. Institutional Change of the German Higher Education System
  15. Modelling ammonia volatilisation following urea fertilisation in a winter wheat-maize rotation in China
  16. Digitalisierung – Arbeit – Bildung
  17. Schätzen – Aber wie?
  18. Zeit-los im Studio?
  19. Forschendes Lernen implementieren durch Design-Based-Research
  20. Exports and Profitability
  21. Fast Car
  22. § 63 Geheimhaltung und Datenschutz
  23. Financial Solutions for Innovation and Sustainable Development in the Energy Sector
  24. Happy
  25. When Killing is a Crime
  26. Housing in the Margins: Negotiating Urban Formalities in Berlin's Allotment Gardens
  27. Positive interactions between nitrogen-fixing legumes and four different neighbouring species in a biodiversity experiment
  28. Context and appropriateness
  29. Novel ecosystems resulting from landscape transformation create dilemmas for modern conservation practice
  30. Common opossum population density in an agroforestry system in Bolivia
  31. Kontinuierliche Gestaltung skalierbarer Produktionsstufen
  32. Temperature regimes and aphid density interactions differentially influence VOC emissions in Arabidopsis
  33. Toward a Design Compendium for Metal Binder Jetting
  34. Examat
  35. Konflikt
  36. Der Guattari-Deleuze-Effekt
  37. Proactive motivation and engagement in career behaviors