CEO statements in sustainability reports: Substantive information or background noise?
2014 (Engelska)Ingår i: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 38, nr 4, s. 241-257Artikel i tidskrift (Refereegranskat) Published
Abstract [en]
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.
Ort, förlag, år, upplaga, sidor
Elsevier, 2014. Vol. 38, nr 4, s. 241-257
Nyckelord [en]
Finance, Accounting, Sustainability reporting, Sentiment analysis, Sustainability performance, CEO statements, Accountability theory, Legitimacy theory, Impression management
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-189753DOI: 10.1016/j.accfor.2014.07.002Scopus ID: 2-s2.0-84919495213OAI: oai:DiVA.org:umu-189753DiVA, id: diva2:1612965
2021-11-192021-11-192021-11-23Bibliografiskt granskad