Evaluation of Corporate Environmental Reports using Data Mining Approach

Growing importance in corporate environmental reporting has undermined the metrics for its examination. Any such metrics are useful in measuring the effectiveness of reports. The main aim of the study in this paper is to examine and analyze the corporate environmental reports (N=539) using data mining approach. The assessment technique implemented in this study is in line with Global Reporting Initiative (GRI) disclosures. Our findings show that the data mining approach is a reliable and robust measurement. Further findings suggest that reports addressing the criteria differ from the nature of business. The study reveals the growing importance of addressing the various stakeholder groups, industrial base approach and organizational strategies in sustainable reporting.