企业社会责任报告实践:通过主题建模对美国食品饮料和能源行业进行跨时间比较

IF 1.5 Q3 BUSINESS CORPORATE REPUTATION REVIEW Pub Date : 2024-07-31 DOI:10.1057/s41299-024-00199-x
Varvara Porechenkova, Yijing Wang
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引用次数: 0

摘要

企业社会责任(CSR)是学者和商界专业人士的热门话题。以往的文献广泛研究了企业社会责任与企业绩效之间的关系,但采用比较方法对企业社会责任报告实践进行的纵向研究仍然有限。本研究对代表美国不同行业的公司在年度报告中披露的企业社会责任进行了研究。研究有两方面的贡献。首先,本研究比较了食品与amp、饮料和能源行业披露的企业社会责任主题,发现了它们相似的模式和不同的侧重点。其次,研究考察了这些行业在随后 8 年中企业社会责任报告实践的动态变化。本研究采用了混合方法,通过潜在德里希勒分配(LDA)将主题建模与补充内容分析相结合。实证分析的对象是六家美国国际组织(每个行业领域三家公司)在 2013 年至 2020 年期间发布的年度报告中披露的企业社会责任信息。结果显示,两个行业都对企业社会责任的社会方面进行了大量报道。然而,不同行业所揭示的主题有所不同。关于企业社会责任主题的动态变化,两个行业都显示出 8 年间年度报告中涉及的企业社会责任方面的变化。总之,这项研究揭示了在企业社会责任报告中涉及特定主题的相关性,以及如何在年度报告中传播有关这些主题的信息。
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CSR Reporting Practices: A Cross-Time Comparison of the Food & Beverage and Energy Industries in the U.S. Through Topic Modeling

Corporate social responsibility (CSR) is a popular topic among scholars and business professionals alike. While previous literature has investigated the relationship of CSR and corporate performance extensively, longitudinal research on the CSR reporting practices using a comparative approach remains limited. The current study examines CSR disclosures uncovered within annual reports of the companies representing different industries in the United States. The contribution is twofold. First, the study compared the CSR topics disclosed by the food & beverage and energy sectors and upfolded their similar patterns and different emphases. Second, the study examined the dynamics of CSR reporting practices over 8 consequent years in these industries. A mixed method approach was used in this study, combining topic modeling through the Latent Dirichlet allocation (LDA) and complementary content analysis. The empirical analysis was conducted on the CSR disclosures from the annual reports released by six international U.S. organizations (three companies per industry sector) over the period from 2013 to 2020. The results showed that for both industries the social aspect of CSR was significantly reported. Nevertheless, the uncovered topics differed between sectors. Regarding the dynamics of CSR topics, both business sectors revealed variability of CSR aspects covered in the annual reports over the 8 years. Overall, this research sheds light on the relevance of addressing specific topics in CSR reporting as well as how to disseminate information about these topics in the annual reports.

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来源期刊
CiteScore
3.80
自引率
5.30%
发文量
19
期刊介绍: Corporate Reputation Review is the leading international journal for all scholars and academics concerned with managing and measuring corporate reputation.The Journal is reviewed by a distinguished editorial board, under the guidance of Guido Berens (Erasmus University, The Netherlands). Corporate Reputation Review provides a forum for rigorous, practically relevant academic research into reputations and reputation management, as well as related concepts such as identity and corporate communication.
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