Baier, Philipp ; Berninger, Marc ; Kiesel, Florian (2024)
Environmental, social and governance reporting in annual reports: A textual analysis.
In: Financial Markets, Institutions & Instruments, 2020, 29 (3)
doi: 10.26083/tuprints-00015646
Artikel, Zweitveröffentlichung, Verlagsversion
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Kurzbeschreibung (Abstract)
Considering environmental, social, and governance (ESG) factors becomes increasingly important for companies and investors. However, “ESG” is not clearly defined so far and, therefore, it is difficult to measure the ESG activity of companies. We analyze the extent and changes in 10‐K reports and proxy statements on ESG, using a textual analysis and creating an ESG dictionary. The results show an average of 4.0 % ESG words on total words in the reports. The ESG word list with 482 items can be used to quantitatively examine the extent of ESG reporting, which will be helpful especially for SRI investors. Our classification of 40 subcategories allows a highly granular analysis of different ESG related aspects. Moreover, indications for a relation between changes in reporting and real events, especially negative media presence, are detected. Regulatory bodies have to be aware of the use of such words and how they are used.
| Typ des Eintrags: | Artikel |
|---|---|
| Erschienen: | 2024 |
| Autor(en): | Baier, Philipp ; Berninger, Marc ; Kiesel, Florian |
| Art des Eintrags: | Zweitveröffentlichung |
| Titel: | Environmental, social and governance reporting in annual reports: A textual analysis |
| Sprache: | Englisch |
| Publikationsjahr: | 9 Januar 2024 |
| Ort: | Darmstadt |
| Publikationsdatum der Erstveröffentlichung: | 2020 |
| Ort der Erstveröffentlichung: | Oxford |
| Verlag: | Wiley-Blackwell |
| Titel der Zeitschrift, Zeitung oder Schriftenreihe: | Financial Markets, Institutions & Instruments |
| Jahrgang/Volume einer Zeitschrift: | 29 |
| (Heft-)Nummer: | 3 |
| DOI: | 10.26083/tuprints-00015646 |
| URL / URN: | https://tuprints.ulb.tu-darmstadt.de/15646 |
| Zugehörige Links: | |
| Herkunft: | Zweitveröffentlichung DeepGreen |
| Kurzbeschreibung (Abstract): | Considering environmental, social, and governance (ESG) factors becomes increasingly important for companies and investors. However, “ESG” is not clearly defined so far and, therefore, it is difficult to measure the ESG activity of companies. We analyze the extent and changes in 10‐K reports and proxy statements on ESG, using a textual analysis and creating an ESG dictionary. The results show an average of 4.0 % ESG words on total words in the reports. The ESG word list with 482 items can be used to quantitatively examine the extent of ESG reporting, which will be helpful especially for SRI investors. Our classification of 40 subcategories allows a highly granular analysis of different ESG related aspects. Moreover, indications for a relation between changes in reporting and real events, especially negative media presence, are detected. Regulatory bodies have to be aware of the use of such words and how they are used. |
| Freie Schlagworte: | Content analysis, Environment, ESG, Governance, Investor communication, Social, Sustainability measurement, Textual analysis |
| Status: | Verlagsversion |
| URN: | urn:nbn:de:tuda-tuprints-156468 |
| Zusätzliche Informationen: | ESG Wordlist is online available |
| Sachgruppe der Dewey Dezimalklassifikatin (DDC): | 300 Sozialwissenschaften > 330 Wirtschaft |
| Fachbereich(e)/-gebiet(e): | 01 Fachbereich Rechts- und Wirtschaftswissenschaften 01 Fachbereich Rechts- und Wirtschaftswissenschaften > Betriebswirtschaftliche Fachgebiete 01 Fachbereich Rechts- und Wirtschaftswissenschaften > Betriebswirtschaftliche Fachgebiete > Fachgebiet Unternehmensfinanzierung |
| Hinterlegungsdatum: | 09 Jan 2024 12:38 |
| Letzte Änderung: | 19 Jul 2024 08:39 |
| PPN: | |
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| Suche nach Titel in: | TUfind oder in Google |
Verfügbare Versionen dieses Eintrags
- Environmental, social and governance reporting in annual reports: A textual analysis. (deposited 09 Jan 2024 12:38) [Gegenwärtig angezeigt]
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