Modapothala, J. R.;
The voluntary disclosure of the sustainability reports by the companies attracts wider stakeholder groups. Diversity in these reports poses challenge to the users of information and regulators. This study appraises the corporate sustainability reports as per GRI (Global Reporting Initiative) guidelines (the most widely accepted and used) across all industrial sectors. Text mining is adopted to carry out the initial analysis with a large sample size of 2650 reports. Statistical analyses were performed for further investigation. The results indicate that the disclosures made by the companies differ across the industrial sectors. Multivariate Discriminant Analysis (MDA) shows that the environmental variable is a greater significant contributing factor towards explanation of sustainability report.
Innovations in computing sciences and software engineering, the International Joint Conferences on Computer, Information and Systems Sciences and Engineering (CISSE 09), Bridgepost, United States, 04-12 December 2009 / Tarek Sobh and Khaled Elleithy (eds.), pp. 489-494
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