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

Modapothala, J. R., Issac, Biju and Jayamani, E. (2010) Appraising the Corporate Sustainability Reports – Text Mining and Multi-Discriminatory Analysis. In: CISSE 2009 - Fifth International Joint Conferences on Computer, Information, and Systems Sciences, and Engineering, 4th - 12th December 2009, Bridgeport, CT, USA.

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Official URL: http://dx.doi.org/10.1007/978-90-481-9112-3_83

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.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Corporate Social Responsibility, Global Reporting Initiative, Sustainability Report, Voluntary Disclosure, Fisher Linear Discriminant
Subjects: G400 Computer Science
N200 Management studies
Department: Faculties > Engineering and Environment > Computer and Information Sciences
Depositing User: Paul Burns
Date Deposited: 21 Dec 2018 10:51
Last Modified: 21 Dec 2018 10:51
URI: http://nrl.northumbria.ac.uk/id/eprint/37416

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