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

Research output: Journal contributionsJournal articlesResearchpeer-review

Standard

Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research . / Velte, Patrick.
In: Journal of Global Responsibility, Vol. 14, No. 4, 31.10.2023, p. 530-566.

Research output: Journal contributionsJournal articlesResearchpeer-review

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

Recently viewed

Researchers

  1. Kerstin Nolte

Publications

  1. The structure of contributing factors of human error in safety-critical industries
  2. ... address unknown?
  3. SOFTWARE - SOUND-Spiele.
  4. Unobtrusive Detection of Respiratory Rate through UWB-Sensing for Applications of Ambient Assisted Living
  5. Harmful interference and human rights
  6. Pelvis and hips
  7. Sowing density
  8. Associations between the financial and industry expertise of audit committee members and Key Audit Matters within related audit reports
  9. The Settlement of EEZ Fisheries Access Disputes under UNCLOS
  10. Single, Double and Quadruple Maximum Power Point Trackers for a Stand-Alone Photovoltaic System
  11. Tourists’ Weather Perceptions and Weather Related Behavior
  12. The parrot knew everything
  13. Expatriate Management
  14. Adaptation and validation of the Digital Health Literacy Instrument for Portuguese university students
  15. Hacking Crowdfunding
  16. One voice, one message, but conflicting goals
  17. European welfare states constructing “Unaccompanied Minors”
  18. Sensor Measures of Affective Leaning
  19. Meta-custom and the court
  20. You Can't Always Get What You Want
  21. Reframing the Food–Biodiversity Challenge
  22. Reprint of
  23. Fly
  24. Applying the ecosystem services framework to pasture-based livestock farming systems in Europe
  25. Strategic networking for sustainability
  26. Frustrated and helpless - sources and consequences of students’ negative deactivating emotions in university mathematics
  27. Digital skills in healthcare
  28. Bonus
  29. The Emerging Research Field of Experimentation for Circular Business Model Innovation
  30. Examining the effect of principal turnover on teaching quality
  31. Microstructure and creep properties of MEZ magnesium alloy processed by thixocasting
  32. Doing a transversal method
  33. Are We Discovering or Making Concepts? Performativity in Concept Defining
  34. Introduction to The Psychology of Entrepreneurship
  35. Dissensfiktion als Element formaler Organisation.
  36. Legal aspects of satellite-based earth observation
  37. Supporting Diffusion of IoT Solutions Exemplified by the ChainPORT Initiative
  38. Einführung
  39. Toward a Design Compendium for Metal Binder Jetting