CEO statements in sustainability reports: Substantive information or background noise?

Ralf Barkemeyer · Breeda Comyns · FRANK H. J. FIGGE · Giulio Napolitano

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

Highlights• We use sentiment analysis to analyze CEO statements of corporate sustainability reports.• We conduct a longitudinal analysis, of the rhetoric used in these CEO statements.• In contrast to financial reporting there is no discriminatory value of CEO statements.• Unlike in financial reporting we do not find a link between reporting and performance.• This missing link persists despite increased standardization of sustainability reporting.

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1979Prospect Theory: An Analysis of Decision under Risk 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1988Prospect theory: An analysis of decision under risk 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1995Managing Legitimacy: Strategic and Institutional Approaches 1973Dilemmas in a general theory of planning 1992Advances in prospect theory: Cumulative representation of uncertainty

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