JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ. Non-financial Reporting in Extracting Multinationals: Succint text Analysis. In Albu C. Proceedings of the international conference ICESS. Bucharest: Bucharest University of Economic Studies, 2023, p. 325-337, 12 pp. ISSN 2247-6245.
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Basic information
Original name Non-financial Reporting in Extracting Multinationals: Succint text Analysis
Name in Czech Non-financial Reporting in Extracting Multinationals: Succint text Analysis
Authors JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ.
Edition Bucharest, Proceedings of the international conference ICESS, p. 325-337, 12 pp. 2023.
Publisher Bucharest University of Economic Studies
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Romania
Confidentiality degree is not subject to a state or trade secret
WWW URL
Organization unit University of Finance and Administration
ISSN 2247-6245
Keywords (in Czech) NFR, annual reports, controversial industry, sustainability reporting, LIWC2022, mining giants, lexico analysis, dimensions, text analysis
Keywords in English NFR, annual reports, controversial industry, sustainability reporting, LIWC2022, mining giants, lexico analysis, dimensions, text analysis
Tags AR 2023-2024, nehodnoceno_afiliace_není_k_VŠFS
Tags International impact, Reviewed
Changed by Changed by: Bc. Jan Peterec, učo 24999. Changed: 13/10/2023 09:42.
Abstract
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.
Abstract (in Czech)
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.
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