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Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP
16 references·0 citing·49 second hop
Measuring the Readability of Sustainability Reports: A Corpus-Based Analysis Through Standard Formulae and NLP (2016)Measuring the Readability of Sustainabili…Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)Sustainability reports as sim…Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Determinants of sustainabilit…The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts (2010)The Effect of Annual Report R…Corporate Social Responsibility in Western Europe: An Institutional Mirror or Substitute? (2009)Corporate Social Responsibili…Corporate Social Responsibility: A Process Model of Sensemaking (2008)Corporate Social Responsibili…Corporate social reporting and reputation risk management (2008)Corporate social reporting an…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility (2008)“Implicit” and “Explicit” CSR…The role of environmental disclosures as tools of legitimacy: A research note (2006)The role of environmental dis…How corporate social responsibility is defined: an analysis of 37 definitions (2006)How corporate social responsi…The Principles of Readability. (2004)The Principles of Readability.Earnings management and investor protection: an international comparison (2003)Earnings management and inves…An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 (2002)An examination of the corpora…Derivation of New Readability Formulas (Automated Readability Index, Fog Count and Flesch Reading Ease Formula) for Navy Enlisted Personnel (1975)Derivation of New Readability…The Technique of Clear Writing. (1968)The Technique of Clear Writin…A new readability yardstick. (1948)A new readability yardstick.Simplification of Flesch Reading Ease Formula. (1951)Learning Word Meanings From Context During Normal Reading (1987)Instrument Development in the Affective Domain (1993)The measurement of readability (2000)What makes a useful online review? Implication for travel product websites (2014)The Agenda-Setting Function of Mass Media (1972)Content Analysis: An Introduction to its Methodology. (1984)Basic Content Analysis (1990)Social Accountability and Corporate Greenwashing (2003)The impact of culture and governance on corporate social reporting (2005)Standard test lessons in reading (1926)What Makes a Book Readable (1936)The Art of Plain Talk (1946)Language and communication (2013)The Social Construction of Reality: A Treatise in the Sociology of Knowledge. (1967)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts (1997)The Social Responsibility of Business Is to Increase Its Profits (2007)The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice (2010)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)Conceptualizing the circular economy: An analysis of 114 definitions (2017)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review (2019)Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure (2020)Organizational Legitimacy: Social Values and Organizational Behavior (1975)THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK (1997)Introduction (2002)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)ESG performance and firm value: The moderating role of disclosure (2017)Economic Action and Social Structure: The Problem of Embeddedness (1985)BUILDING THEORY ABOUT THEORY BUILDING: WHAT CONSTITUTES A THEORETICAL CONTRIBUTION? (2011)What drives corporate social performance? The role of nation-level institutions (2012)On the Foundations of Corporate Social Responsibility (2016)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)SMOG Grading - A New Readability Formula. (1969)Measuring Readability in Financial Disclosures (2014)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)
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References

  • 1948A new readability yardstick.5,588 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2008“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility4,597 cited
  • 2006How corporate social responsibility is defined: an analysis of 37 definitions4,184 cited
  • 1975Derivation of New Readability Formulas (Automated Readability Index, Fog Count and Flesch Reading Ease Formula) for Navy Enlisted Personnel3,555 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,070 cited
  • 2013Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research1,898 cited
  • 1968The Technique of Clear Writing.1,641 cited
  • 2002An examination of the corporate social and environmental disclosures of BHP from 1983‐19971,412 cited
  • 2008Corporate Social Responsibility: A Process Model of Sensemaking1,355 cited
  • 2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited
  • 2008Corporate social reporting and reputation risk management882 cited
  • 2013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports

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882 cited
  • 2009Corporate Social Responsibility in Western Europe: An Institutional Mirror or Substitute?880 cited
  • 2004The Principles of Readability.780 cited
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