Authors
Ralf Barkemeyer, Breeda Comyns, Frank Figge, Giulio Napolitano
Publication date
2014/12/1
Journal
Accounting Forum
Volume
38
Issue
4
Pages
241-257
Publisher
No longer published by Elsevier
Description
This paper examines the question of whether corporate sustainability reports can serve as accurate and fair representations of corporate sustainability performance. It presents the results of a sentiment analysis of CEO statements in corporate sustainability reports and corporate financial reports between 2001 and 2010. Making an analogy with corporate financial reporting it is expected that if corporate sustainability reports accurately reflect sustainability performance, then this should be reflected in the rhetoric used. The analysis shows that the rhetoric in the CEO statements of sustainability reports is indicative of impression management rather than accountability, despite increasing standardization of sustainability reporting.
Total citations
20152016201720182019202020212022202320243101511141517131517
Scholar articles