Features of context the sustainable development report as a reflection of company policy for ESG-principles
https://doi.org/10.26794/2304-022X-2022-12-3-70-81
Abstract
Sustainability reports allow checking the company’s proper understanding of the concept of “sustainability” in the context of its activities. The article shows the problems and features of the sustainability reports language as part of the company’s corporate reporting. The purpose of article is to review the linguistic methods of evaluation of sustainability reports to obtain summaries on corporate transparency of companies (absence of “greenwashing”), and its task is to interpretation texts through analysis using these tools. Linguistic methods of evaluation of sustainability reports, reviewed by author, provide an opportunity to test intuitive assumptions about the availability of marketing information or data on innovation positioning, and that there is a difference between the texts of the reports of organizations that disclose information and those that issue those documents for other purposes. Based on the analysis, the need to create rules for the interpretation of results related to linguistic features and extracted from sustainability reports when using natural language processing methods was summarized.
About the Author
T. A. Goroshnikova
Financial University
Russian Federation
Russian Federation
Tatyana A. Goroshnikova — Cand. Sci. (Tech.), First Deputy Dean of the Faculty of International Economic Relations, Associate Professor of the Department of World Economy and International Business
Moscow
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Review
For citations:
Goroshnikova T.A. Features of context the sustainable development report as a reflection of company policy for ESG-principles. Management Sciences. 2022;12(3):70-81. https://doi.org/10.26794/2304-022X-2022-12-3-70-81
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