CEO statements in sustainability reports: Substantive information or background noise?

被引：58

作者：

Barkemeyer, Ralf ^{[1
,2
]}

Comyns, Breeda ^{[3
]}

Figge, Frank ^{[3
]}

Napolitano, Giulio ^{[4
,5
]}

机构：

[1] Univ Leeds, Sch Earth & Environm, Woodhouse Lane, Leeds LS2 9JT, W Yorkshire, England

[2] Kedge Business Sch Bordeaux, F-33405 Talence, France

[3] Kedge Business Sch, F-13288 Marseille 9, France

[4] Queens Univ Belfast, Belfast, Antrim, North Ireland

[5] Ctr Stat Sci & Operat Res CenSSOR, Belfast BT7 1NN, Antrim, North Ireland

来源：

ACCOUNTING FORUM | 2014年 / 38卷 / 04期

关键词：

Sustainability reporting; Sentiment analysis; Sustainability performance; CEO statements; Accountability theory; Legitimacy theory; Impression management;

D O I：

10.1016/j.accfor.2014.07.002

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2014 Elsevier Ltd. All rights reserved.

引用

页码：241 / 257

页数：17

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