Analiza znaczeniowa praktyk raportowania zrównoważonego rozwoju: perspektywa światowa
Ajay Kumar
Department of Management Studies, Indian Institute of Technology (ISM) Dhanbad, Jharkhand-826004 (Indie)
https://orcid.org/0000-0003-2448-8322
Niladri Das
Department of Management Studies, Indian Institute of Technology (ISM) Dhanbad, Jharkhand-826004 (Indie)
Abstrakt
W niniejszym artykule przeanalizowano raporty dotyczące zrównoważonego rozwoju (SR) z 200 firm, zarówno w gospodarkach rozwiniętych, jak i wschodzących, w celu zidentyfikowania słów najczęściej używanych przy ujawnianiu praktyk zrównoważonego rozwoju w ramach podejścia do raportowania treaple bottom line (TB, które kładzie nacisk na ekonomię, środowisko i wymiary społeczne. Celem jest ocena raportów dotyczących zrównoważonego rozwoju w ramach GRI. Przyjęto półautomatyczną technikę Text-Mining (TM) do oceny korporacyjnych praktyk na rzecz zrównoważonego rozwoju (SR) wybranych firm z dziesięciu największych gospodarek według PKB w cenach bieżących. W oparciu o wytyczne standardów GRI do analizy wytypowano łącznie 208 słów kluczowych. Przyznano im następnie punkty w oparciu o częstotliwość ich występowania, tak że pojawienie się jednorazowe skutkowało przyznaniem jednej punktacji; jeśli słowo kluczowe nie pojawiło się, raport był oceniany jako zero dla tego słowa. Ponadto utworzono chmurę słów, aby lepiej zrozumieć skłonność języka raportowania do różnych kategorii raportów TBL. Ta analiza rekomendacji 200 firm z dziesięciu największych gospodarek świata rzuca światło na różnice w praktykach i priorytetach raportowania, które odnoszą się do różnych aspektów wytycznych GRI. Wyniki wskazują, że praktyki zrównoważonego rozwoju (SR) gwałtownie wzrosły w ostatniej połowie dekady wybranej do badania (2013-2017), w porównaniu z pierwszą połową (2008-2012). W tej analizie Kanada zajęła najwyższe miejsce pod względem praktyk ujawniania informacji, a następnie Wielka Brytania, Niemcy, Stany Zjednoczone, Japonia, Francja, Włochy, Brazylia, Indie i Chiny. Badanie wykazało, że wszystkie uwzględnione kraje poprawiły swoje wyniki w zakresie zrównoważonego rozwoju w latach 2008–2017.
Słowa kluczowe:
raportowanie zrównoważonego rozwoju, GRI, CSR, 10 największych gospodarek, znaczenie tekstu, chmura słówBibliografia
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Autorzy
Ajay KumarDepartment of Management Studies, Indian Institute of Technology (ISM) Dhanbad, Jharkhand-826004 Indie
https://orcid.org/0000-0003-2448-8322
Autorzy
Niladri DasDepartment of Management Studies, Indian Institute of Technology (ISM) Dhanbad, Jharkhand-826004 Indie
Statystyki
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