Environmental disclosure and sentiment analysis: state of the art and opportunities for public-sector organisations

Laura Rocca, Davide Giacomini and Paola Zola

Meditari Accountancy Research, 2020, vol. 29, issue 3, 617-646

Abstract: Purpose - Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study aims to examine local governments’ (LGOs) use of social media (SM) in disclosing environmental actions/plans/information as a new way to improve accountability to citizens to obtain organisational legitimacy and the related sentiment of citizens’ judgements. Design/methodology/approach - This paper analyses the content of 39 Italian LGOs’ public pages on Facebook. After the distinction between five classes of environmental issues (air, water, energy, waste and territory), an initial study is performed to detect possible sub-topics applying latent Dirichlet allocation. Having a list of posts related to specific environmental themes, the researchers computed the sentiment of citizens’ comments. To measure sentiment, two different approaches were implemented: one based on a lexicon dictionary and the other based on convolutional neural networks. Findings - Facebook is used by LGOs to disclose environmental issues, focussing on their main interest in obtaining organisational legitimacy, and the analysis shows an increasing impact of Web 2.0 in the direct interaction of LGOs with citizens. On the other hand, there is a clear divergence of interest on environmental topics between LGOs and citizens in a dialogic accountability framework. Practical implications - Sentiment analysis (SA) could be used by politicians, but also by managers/entrepreneurs in the business sector, to analyse stakeholders’ judgements of their communications/actions and plans on corporate social responsibility. This tool gives a result on time (i.e. not months or years after, as for the reporting system). It is cheaper than a survey and allows a first “photograph” of stakeholders’ sentiment. It can also be a useful tool for supporting, developing and improving environmental reporting. Originality/value - To the best of the authors’ knowledge, this paper is one of the first to apply SA to environmental disclosure via SM in the public sphere. The study links modern techniques in natural language processing and machine learning with the important aspects of environmental communication between LGOs and citizens.

Keywords: Facebook; Sentiment analysis; Natural language processing; Local governments; Environment; Organisational legitimacy; Dialogical accountability (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-09-2019-0563

DOI: 10.1108/MEDAR-09-2019-0563

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