Features of context the sustainable development report as a reflection of company policy for ESG-principles
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...
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of the Russian Federation, Financial University
2022-09-01
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| Series: | Управленческие науки |
| Subjects: | |
| Online Access: | https://managementscience.fa.ru/jour/article/view/385 |
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| _version_ | 1849343914189783040 |
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| author | T. A. Goroshnikova |
| author_facet | T. A. Goroshnikova |
| author_sort | T. A. Goroshnikova |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-d3e09b4ca83f4a5497aa10f646d77b41 |
| institution | Kabale University |
| issn | 2304-022X 2618-9941 |
| language | Russian |
| publishDate | 2022-09-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Управленческие науки |
| spelling | doaj-art-d3e09b4ca83f4a5497aa10f646d77b412025-08-20T03:42:49ZrusGovernment of the Russian Federation, Financial UniversityУправленческие науки2304-022X2618-99412022-09-01123708110.26794/2304-022X-2022-12-3-70-81290Features of context the sustainable development report as a reflection of company policy for ESG-principlesT. A. Goroshnikova0Financial UniversitySustainability 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.https://managementscience.fa.ru/jour/article/view/385sustainability reportensure sustainabilitycorporate reportinglinguistic tools |
| spellingShingle | T. A. Goroshnikova Features of context the sustainable development report as a reflection of company policy for ESG-principles Управленческие науки sustainability report ensure sustainability corporate reporting linguistic tools |
| title | Features of context the sustainable development report as a reflection of company policy for ESG-principles |
| title_full | Features of context the sustainable development report as a reflection of company policy for ESG-principles |
| title_fullStr | Features of context the sustainable development report as a reflection of company policy for ESG-principles |
| title_full_unstemmed | Features of context the sustainable development report as a reflection of company policy for ESG-principles |
| title_short | Features of context the sustainable development report as a reflection of company policy for ESG-principles |
| title_sort | features of context the sustainable development report as a reflection of company policy for esg principles |
| topic | sustainability report ensure sustainability corporate reporting linguistic tools |
| url | https://managementscience.fa.ru/jour/article/view/385 |
| work_keys_str_mv | AT tagoroshnikova featuresofcontextthesustainabledevelopmentreportasareflectionofcompanypolicyforesgprinciples |