V originále
Abstract: Idea: In this paper, we analyse recent annual reports of world mining giants. The motivation is that mining and extracting is a controversial industry. In this paper, we explore the dimensions of the chairman's statements of the ten largest mining multinationals in the post-COVID period. Data and Tools: We perform a textual analysis of selected multinationals using the analytical software LIWC2022. Concentrate on their approach to mining and CSR issues as can be discerned from the text of the report. We explore letters to shareholders in nine dimensions of the text: namely, the dimension of Allure, Moral, Social, Negative tone, Positive tone, Cognitive processes, I-words, Authentic and Analytic which are evaluated by the linguistic programme LIWC2022. What’s new: We have assessed the level of nine dimensions and compared the findings with the results of the previous literature and benchmark of professional text. This investigation enabled us to assess the differences between approaches of individual reports from different parts of the world and highlight their differences. Contribution: In our exploration, we have discovered that there are some interesting differences. Based on the analysis, we can state that identified differences depend on the cultural and historical environment in which the companies operate. The highest scores were found in cognitive processes in BARICK, which is a Canadian gold mining company. And in the case of positive emotions. This concerned especially the Chinese company China Shenhua Energy. On the contrary, the lowest scores were found in negative emotions. Nevertheless, here, the differences between the companies were not very important. The authenticity values were both positive and negative, but the companies did not display any great differences in the group of analysed companies. Limitations and further research: We have assessed the full text of letters to shareholders also some other parts of the report can be also interesting and revealing. We assume that the main message of each report is always displayed at the forefront of the text. However, the scores of individual dimensions can be somewhat biased and further, more detailed exploration is needed.
Česky
Abstract: Idea: In this paper, we analyse recent annual reports of world mining giants. The motivation is that mining and extracting is a controversial industry. In this paper, we explore the dimensions of the chairman's statements of the ten largest mining multinationals in the post-COVID period. Data and Tools: We perform a textual analysis of selected multinationals using the analytical software LIWC2022. Concentrate on their approach to mining and CSR issues as can be discerned from the text of the report. We explore letters to shareholders in nine dimensions of the text: namely, the dimension of Allure, Moral, Social, Negative tone, Positive tone, Cognitive processes, I-words, Authentic and Analytic which are evaluated by the linguistic programme LIWC2022. What’s new: We have assessed the level of nine dimensions and compared the findings with the results of the previous literature and benchmark of professional text. This investigation enabled us to assess the differences between approaches of individual reports from different parts of the world and highlight their differences. Contribution: In our exploration, we have discovered that there are some interesting differences. Based on the analysis, we can state that identified differences depend on the cultural and historical environment in which the companies operate. The highest scores were found in cognitive processes in BARICK, which is a Canadian gold mining company. And in the case of positive emotions. This concerned especially the Chinese company China Shenhua Energy. On the contrary, the lowest scores were found in negative emotions. Nevertheless, here, the differences between the companies were not very important. The authenticity values were both positive and negative, but the companies did not display any great differences in the group of analysed companies. Limitations and further research: We have assessed the full text of letters to shareholders also some other parts of the report can be also interesting and revealing. We assume that the main message of each report is always displayed at the forefront of the text. However, the scores of individual dimensions can be somewhat biased and further, more detailed exploration is needed.