Assessing the alignment of corporate ESG disclosures with the UN sustainable development goals: a BERT-based text analysis
Sábháilte in:
| Foilsithe in: | Data Technologies and Applications vol. 59, no. 1 (2025), p. 19-40 |
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| Príomhchruthaitheoir: | |
| Rannpháirtithe: | , |
| Foilsithe / Cruthaithe: |
Emerald Group Publishing Limited
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| Ábhair: | |
| Rochtain ar líne: | Citation/Abstract Full Text Full Text - PDF |
| Clibeanna: |
Níl clibeanna ann, Bí ar an gcéad duine le clib a chur leis an taifead seo!
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MARC
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| 001 | 3154310073 | ||
| 003 | UK-CbPIL | ||
| 022 | |a 2514-9288 | ||
| 022 | |a 2514-9318 | ||
| 022 | |a 0033-0337 | ||
| 022 | |a 1758-7301 | ||
| 024 | 7 | |a 10.1108/DTA-01-2024-0065 |2 doi | |
| 035 | |a 3154310073 | ||
| 045 | 2 | |b d20250101 |b d20250331 | |
| 084 | |a 38174 |2 nlm | ||
| 100 | 1 | |a Kim, Hyogon |u Korea Land and Housing Corporation, Jinju, South Korea | |
| 245 | 1 | |a Assessing the alignment of corporate ESG disclosures with the UN sustainable development goals: a BERT-based text analysis | |
| 260 | |b Emerald Group Publishing Limited |c 2025 | ||
| 513 | |a Journal Article | ||
| 520 | 3 | |a PurposeThis study aims to provide measurable information that evaluates a company’s ESG performance based on the conceptual connection between ESG, non-financial elements of a company and the UN Sustainable Development Goals (SDGs) for resolving global issues.Design/methodology/approachA novel data processing method based on the BERT is presented and applied to analyze the changes and characteristics of SDG-related ESG texts from companies’ disclosures over the past decade. Specifically, ESG-related sentences are extracted from 93,277 Form 10-K filings disclosed between 2010 and 2022 and the similarity between these extracted sentences and SDGs statements is calculated through sentence transformers. A classifier is created by fine-tuning FinBERT, a financial domain-specific pre-trained language model, to classify the sentences into eight ESG classes.FindingsThe quantified results obtained from the classifier reveal several implications. First, it is observed that the trend of SDG-related ESG sentences shows a slow and steady increase over the past decade. Second, large-cap companies relatively have a greater amount of SDG-related ESG disclosures than small-cap companies. Third, significant events such as the COVID-19 pandemic greatly impact the changes in disclosure content.Originality/valueThis study presents a novel approach to textual analysis using neural network-based language models such as BERT. The results of this study provide meaningful information and insights for investors in socially responsible investment and sustainable investment and suggest that corporations need a long-term plan regarding ESG disclosures. | |
| 610 | 4 | |a Samsung Electronics Co Ltd | |
| 651 | 4 | |a United States--US | |
| 653 | |a Form 10-K | ||
| 653 | |a Data processing | ||
| 653 | |a Trends | ||
| 653 | |a Data mining | ||
| 653 | |a International organizations | ||
| 653 | |a Environmental impact | ||
| 653 | |a Keywords | ||
| 653 | |a Investors | ||
| 653 | |a Social responsibility | ||
| 653 | |a Neural networks | ||
| 653 | |a Public companies | ||
| 653 | |a Sustainable development | ||
| 653 | |a Text analysis | ||
| 653 | |a Decision making | ||
| 653 | |a Impact analysis | ||
| 653 | |a Sentences | ||
| 653 | |a Environmental social & governance | ||
| 653 | |a Disclosure | ||
| 653 | |a Models | ||
| 653 | |a Companies | ||
| 653 | |a Sustainability | ||
| 653 | |a COVID-19 | ||
| 653 | |a Classifiers | ||
| 653 | |a Global perspective | ||
| 653 | |a Interlocking directorates | ||
| 653 | |a Business | ||
| 653 | |a Textual analysis | ||
| 653 | |a Pandemics | ||
| 653 | |a Investments | ||
| 653 | |a Language modeling | ||
| 653 | |a Literature Reviews | ||
| 653 | |a World Problems | ||
| 653 | |a Predominantly White Institutions | ||
| 653 | |a Influence of Technology | ||
| 653 | |a Sex Fairness | ||
| 653 | |a Developed Nations | ||
| 653 | |a Language Processing | ||
| 700 | 1 | |a Lee, Eunmi |u Department of Textile and Apparel Management, University of Missouri, Columbia, Missouri, USA | |
| 700 | 1 | |a Yoo, Donghee |u Department of Management Information Systems (Bus & Econ Res Inst.), Gyeongsang National University, Jinju, South Korea | |
| 773 | 0 | |t Data Technologies and Applications |g vol. 59, no. 1 (2025), p. 19-40 | |
| 786 | 0 | |d ProQuest |t ABI/INFORM Global | |
| 856 | 4 | 1 | |3 Citation/Abstract |u https://www.proquest.com/docview/3154310073/abstract/embedded/L8HZQI7Z43R0LA5T?source=fedsrch |
| 856 | 4 | 0 | |3 Full Text |u https://www.proquest.com/docview/3154310073/fulltext/embedded/L8HZQI7Z43R0LA5T?source=fedsrch |
| 856 | 4 | 0 | |3 Full Text - PDF |u https://www.proquest.com/docview/3154310073/fulltextPDF/embedded/L8HZQI7Z43R0LA5T?source=fedsrch |