Beyond Compliance: Multi-Dimensional Text Mining Analysis of Corporate Sustainability Reporting

Irge Sener () and Ahmet Anil Karapolatgil
Additional contact information
Irge Sener: Cankaya University, Ankara, Turkiye
Ahmet Anil Karapolatgil: Azerbaijan State University of Economics, Baku, Azerbaijan

The AMFITEATRU ECONOMIC journal, 2025, vol. 27, issue 70, 1032

Abstract: This study investigates how organisations respond to Corporate Sustainability Reporting Directive (CSRD) requirements through systematic analysis of corporate communications and sustainability reports. We employ multi-dimensional text mining analysis of 500 companies across 12 industries, using lexical analysis, sentiment analysis, and network analysis of sustainability reports (2022-2024) and corporate communications (1.200 documents) from TIME's Most Sustainable Companies ranking. Three distinct organisational response patterns emerge: compliance-oriented positioning (35%), transformation-oriented positioning (42%), and value-creation positioning (23%). Service-oriented sectors demonstrate positive sentiment (+0.67) toward CSRD implementation, while resource-intensive industries show negative sentiment (-0.14). The cross-country analysis reveals distinct national approaches reflecting institutional contexts. This study contributes the first large-scale text mining analysis of CSRD implementation responses, providing empirical evidence of heterogeneous organisational approaches to sustainability reporting beyond simple compliance frameworks. The multi-dimensional methodology enables systematic comparison across industries and countries, revealing sector-specific implementation patterns previously unidentified in sustainability reporting literature. Findings inform policymakers about industry-specific implementation challenges and demonstrate that regulatory framing significantly influences organisational strategic positioning toward sustainability reporting.

Keywords: sustainability reporting; text-mining; lexical analysis; sentiment analysis; network analysis; topic modelling. (search for similar items in EconPapers)
JEL-codes: C55 M14 Q56 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.amfiteatrueconomic.ro/temp/Article_3457.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aes:amfeco:v:27:y:2025:i:70:p:1032

Access Statistics for this article

More articles in The AMFITEATRU ECONOMIC journal from Academy of Economic Studies - Bucharest, Romania Contact information at EDIRC.
Bibliographic data for series maintained by Valentin Dumitru ().