The Keywords in Corporate Social Responsibility: A Dictionary Construction Method Based on MNIR

Sustainability, Journal Year: 2025, Volume and Issue: 17(6), P. 2528 - 2528

Published: March 13, 2025

Corporate social responsibility (CSR) and environmental, social, governance (ESG) disclosures are critical for sustainable value creation. However, traditional evaluation methods struggle to quantify authentic performance detect disclosure biases. In response, this study proposes an automated CSR polarity dictionary construction method that innovatively combines natural-language-processing technology the multinomial inverse regression (MNIR) method. This analyzes correlations between corporate reports ratings constructs a best reflects level of listed companies. We also used construct index companies’ annual reports. reveals levels in expose manipulative practices image management. behavior has been proven fail generating excess returns company stock market. phenomenon provides novel insights into market addition, is shown effectively reflect enterprises different industries theoretical reference management companies with pollution levels. These findings facilitate efficient information release strengthen ESG assessment frameworks through data-driven standardization.

Language: Английский

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Financial Metrics and Environment, Social, Governance (ESG) Performance: A Cross Border Comparison of China and the UK Construction Industries

Buildings, Journal Year: 2025, Volume and Issue: 15(8), P. 1236 - 1236

Published: April 9, 2025

Environmental, social, and governance (ESG) performance has become a pivotal factor for multinational corporations, especially within resource-intensive sectors like construction. This study explores how financial indicators—specifically liquidity, profitability, leverage ratios—influence ESG outcomes under differing institutional conditions in China the United Kingdom. Employing quantitative approach via ridge regression analysis on data from 96 construction firms, research identifies key predictors of develops predictive model to assess cross-regional applicability. The results demonstrate that liquidity profitability are significant drivers outcomes, with their impact varying according frameworks—where regulatory compliance government incentives dominate China, market-driven pressures prevail UK. Although exhibits strong accuracy, it also underscores contextual sensitivity metrics shaping practices. extent which serves as stabilising force or an amplifier risk depends disclosure levels deeper integration principles into corporate strategy, management, capital allocation. These findings contribute sustainable finance resource dependence theories, offering opportunities policymakers refine frameworks, investors pinpoint financially resilient leaders, firms align strategies development goals.

Language: Английский

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The Dynamics of Performance Feedback and ESG Disclosure: A Behavioral Theory of the Firm Perspective

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 25, 2024

ABSTRACT While companies face increasing pressure from stakeholders to enhance their environmental, social, and governance (ESG) transparency, they are continually weighing the benefits costs of ESG engagements. This study provides a novel exploration how performance feedback impacts disclosure among Malaysian public‐listed firms, utilizing behavioral theory firm theory. Analyzing data 72 over period 2018 2022, employing fixed effects model with cluster robust errors, reveals that firms underperforming relative financial aspirations tend reduce transparency. In contrast, exceed benchmarks show no significant increase in disclosure. These findings underscore nuanced relationship between reporting, offering valuable insights for corporate leaders policymakers seeking strengthen frameworks promote more consistent reporting practices.

Language: Английский

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Decoding ESG Report Narratives: Unveiling Sustainable Supply Chain Insights and Impacts Through Textual Analysis

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 25, 2024

ABSTRACT This study explores industry‐specific sustainable supply chain (SSC) practices and their impact on firm value using textual analysis of 4791 ESG reports from S&P 500 companies. A novel SSC dictionary, developed Word2Vec, highlights variations in across eight dimensions—procurement, production, logistics, warehousing, distribution, transportation, retail, supplier—across different industries. Regression shows that emphasis procurement retail positively correlates with value, warehousing showing marginal significance. The research contributes to literature by introducing a quantitative methodology linking corporate performance, offering practical insights for aligning sustainability profitability.

Language: Английский

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