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A Textual Analysis of US Corporate Social Responsibility Reports.

We employ computer‐based textual analysis to examine disclosure patterns for a sample of US corporate social responsibility (CSR) reports from the period 2002–2016. Starting from 466 features commonly used in computational linguistics, our results show that the linguistics or disclosure patterns in...

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Published in:Abacus Vol. 56; no. 1; pp. 3 - 35
Main Authors: Clarkson, Peter M., Ponn, Jordan, Richardson, Gordon D., Rudzicz, Frank, Tsang, Albert, Wang, Jingjing
Format: Article
Published: Wiley-Blackwell Mar2020
Subjects:
Social accounting
Content analysis
Social responsibility of business
Computational linguistics
Capital market
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