Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods

被引：16

作者：

Na, Hyung Jong ^{[1
]}

Lee, Kun Chang ^{[1
,2
]}

Choi, Seung Uk ^{[3
]}

Kim, Seong Tae ^{[3
]}

机构：

[1] Sungkyunkwan Univ, SKK Business Sch, Seoul 03063, South Korea

[2] SAIHST, Dept Hlth Sci & Technol, Seoul 06351, South Korea

[3] Kyung Hee Univ, Sch Management, Seoul 02447, South Korea

来源：

SUSTAINABILITY | 2020年 / 12卷 / 02期

基金：

新加坡国家研究基金会;

关键词：

CEO message; sustainable management report; sentiment mining; sustainability balanced scorecard; financial ratio; CORPORATE SOCIAL-RESPONSIBILITY; IMPRESSION MANAGEMENT; PERFORMANCE; GROWTH; COMMUNICATION; DISCLOSURE; STRATEGY; MODEL;

D O I：

10.3390/su12020590

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

The purpose of this study is to apply a combination of sentiment mining techniques and a sustainability balanced scorecard to CEO messages in sustainability management reports to predict corporate financial ratios. We classify the contents of CEO messages into the six perspectives suggested by the sustainability balanced scorecard (SBSC). From the sentiment mining results, we first document that positive words dominate CEO messages in sustainability management reports. Moreover, words related to the sustainability perspective do not generally exhibit a significant relationship with financial ratios. This finding indicates that CEOs' messages in sustainability management reports seemingly fail to properly represent the firms' current financial status. Therefore, the results indicate that a stronger supervisory standard may be required to induce CEO disclosures that are more responsible for sustainable management reports.

引用

页数：21

共 13 条

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