Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121270521> ?p ?o ?g. }
- W3121270521 abstract "Considering environmental, social, and governance (ESG) factors becomes increasingly important for companies and investors. However, ESG is not clearly defined so far and, therefore, it is difficult to measure the ESG activity of companies. We analyze the extent and changes in 10-K reports and proxy statements on ESG, using a textual analysis and creating an ESG dictionary. The results show an average of 4.0 % ESG words on total words in the reports. The ESG word list with 482 items can be used to quantitatively examine the extent of ESG reporting, which will be helpful especially for SRI investors. Our classification of 40 subcategories allows a highly granular analysis of different ESG related aspects. Moreover, indications for a relation between changes in reporting and real events, especially negative media presence, are detected. Regulatory bodies have to be aware of the use of such words and how they are used." @default.
- W3121270521 created "2021-02-01" @default.
- W3121270521 creator A5048220108 @default.
- W3121270521 creator A5060722916 @default.
- W3121270521 creator A5076364360 @default.
- W3121270521 date "2018-01-01" @default.
- W3121270521 modified "2023-10-02" @default.
- W3121270521 title "Environmental, Social and Governance Reporting in Annual Reports: A Textual Analysis" @default.
- W3121270521 cites W1004716736 @default.
- W3121270521 cites W1532581890 @default.
- W3121270521 cites W1538643141 @default.
- W3121270521 cites W1556481782 @default.
- W3121270521 cites W1585500013 @default.
- W3121270521 cites W1662133657 @default.
- W3121270521 cites W1776252049 @default.
- W3121270521 cites W1894910241 @default.
- W3121270521 cites W1906591102 @default.
- W3121270521 cites W1916093220 @default.
- W3121270521 cites W1972484327 @default.
- W3121270521 cites W1976761708 @default.
- W3121270521 cites W1982862420 @default.
- W3121270521 cites W1987011576 @default.
- W3121270521 cites W1993851692 @default.
- W3121270521 cites W1994045858 @default.
- W3121270521 cites W1995516296 @default.
- W3121270521 cites W2000949391 @default.
- W3121270521 cites W2007778791 @default.
- W3121270521 cites W2007887052 @default.
- W3121270521 cites W2036595643 @default.
- W3121270521 cites W2054846646 @default.
- W3121270521 cites W2073928172 @default.
- W3121270521 cites W2101269842 @default.
- W3121270521 cites W2138067662 @default.
- W3121270521 cites W2166087857 @default.
- W3121270521 cites W2212662787 @default.
- W3121270521 cites W2279022743 @default.
- W3121270521 cites W2315143812 @default.
- W3121270521 cites W2471549692 @default.
- W3121270521 cites W2560200725 @default.
- W3121270521 cites W2603446960 @default.
- W3121270521 cites W2625464253 @default.
- W3121270521 cites W2639647592 @default.
- W3121270521 cites W2780614001 @default.
- W3121270521 cites W2971552539 @default.
- W3121270521 cites W3121550950 @default.
- W3121270521 cites W3121825305 @default.
- W3121270521 cites W3123492911 @default.
- W3121270521 cites W3124347080 @default.
- W3121270521 cites W3125518972 @default.
- W3121270521 cites W3125622054 @default.
- W3121270521 cites W3125952890 @default.
- W3121270521 cites W3126131304 @default.
- W3121270521 cites W4242709516 @default.
- W3121270521 cites W4248292788 @default.
- W3121270521 cites W4254377864 @default.
- W3121270521 cites W4361772864 @default.
- W3121270521 doi "https://doi.org/10.2139/ssrn.3206751" @default.
- W3121270521 hasPublicationYear "2018" @default.
- W3121270521 type Work @default.
- W3121270521 sameAs 3121270521 @default.
- W3121270521 citedByCount "2" @default.
- W3121270521 countsByYear W31212705212019 @default.
- W3121270521 crossrefType "journal-article" @default.
- W3121270521 hasAuthorship W3121270521A5048220108 @default.
- W3121270521 hasAuthorship W3121270521A5060722916 @default.
- W3121270521 hasAuthorship W3121270521A5076364360 @default.
- W3121270521 hasBestOaLocation W31212705212 @default.
- W3121270521 hasConcept C10138342 @default.
- W3121270521 hasConcept C107826830 @default.
- W3121270521 hasConcept C121955636 @default.
- W3121270521 hasConcept C144133560 @default.
- W3121270521 hasConcept C17744445 @default.
- W3121270521 hasConcept C18903297 @default.
- W3121270521 hasConcept C2777682447 @default.
- W3121270521 hasConcept C2778253041 @default.
- W3121270521 hasConcept C2779183453 @default.
- W3121270521 hasConcept C2994197053 @default.
- W3121270521 hasConcept C39389867 @default.
- W3121270521 hasConcept C39432304 @default.
- W3121270521 hasConcept C66204764 @default.
- W3121270521 hasConcept C86803240 @default.
- W3121270521 hasConceptScore W3121270521C10138342 @default.
- W3121270521 hasConceptScore W3121270521C107826830 @default.
- W3121270521 hasConceptScore W3121270521C121955636 @default.
- W3121270521 hasConceptScore W3121270521C144133560 @default.
- W3121270521 hasConceptScore W3121270521C17744445 @default.
- W3121270521 hasConceptScore W3121270521C18903297 @default.
- W3121270521 hasConceptScore W3121270521C2777682447 @default.
- W3121270521 hasConceptScore W3121270521C2778253041 @default.
- W3121270521 hasConceptScore W3121270521C2779183453 @default.
- W3121270521 hasConceptScore W3121270521C2994197053 @default.
- W3121270521 hasConceptScore W3121270521C39389867 @default.
- W3121270521 hasConceptScore W3121270521C39432304 @default.
- W3121270521 hasConceptScore W3121270521C66204764 @default.
- W3121270521 hasConceptScore W3121270521C86803240 @default.
- W3121270521 hasLocation W31212705211 @default.
- W3121270521 hasLocation W31212705212 @default.
- W3121270521 hasOpenAccess W3121270521 @default.
- W3121270521 hasPrimaryLocation W31212705211 @default.
- W3121270521 hasRelatedWork W2095331822 @default.