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Appraising the Corporate Sustainability Reports – Text Mining and Multi-Discriminatory Analysis

  • J. R. Modapothala
  • B. Issac
  • E. Jayamani
Conference paper

Abstract

The voluntary disclosure of the sustainability reports by the companies attracts wider stakeholder groups. Diversity in these reports poses challenge to the users of information and regulators. This study appraises the corporate sustainability reports as per GRI (Global Reporting Initiative) guidelines (the most widely accepted and used) across all industrial sectors. Text mining is adopted to carry out the initial analysis with a large sample size of 2650 reports. Statistical analyses were performed for further investigation. The results indicate that the disclosures made by the companies differ across the industrial sectors. Multivariate Discriminant Analysis (MDA) shows that the environmental variable is a greater significant contributing factor towards explanation of sustainability report.

Keywords

Corporate Social Responsibility Global Reporting Initiative Sustainability Report Voluntary Disclosure Fisher Linear Discriminant 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media B.V. 2010

Authors and Affiliations

  1. 1.Swinburne University of TechnologyKuchingMalaysia

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