Appraising the corporate sustainability reports - Text mining and multi-discriminatory analysis

J. R. Modapothala, B. Issac, E. Jayamani

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

10 Citations (Scopus)

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.

Original languageEnglish
Title of host publicationInnovations in Computing Sciences and Software Engineering
EditorsTarek Sobh, Khaled Elleithy
PublisherSpringer
Pages489-494
Number of pages6
ISBN (Electronic)9789048191123
ISBN (Print)9789048191116
DOIs
Publication statusPublished - 1 Jun 2010
Event2009 International Conference on Systems, Computing Sciences and Software Engineering, SCSS 2009, Part of the International Joint Conference on Computer, Information, and Systems Sciences, and Engineering, CISSE 2009 -
Duration: 4 Dec 200912 Dec 2009

Conference

Conference2009 International Conference on Systems, Computing Sciences and Software Engineering, SCSS 2009, Part of the International Joint Conference on Computer, Information, and Systems Sciences, and Engineering, CISSE 2009
Period4/12/0912/12/09

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