Analysing discourse in corporate sustainability reporting: linguistic insights
Emre Parlakkaya and
Renata Stenka
Chapter 25 in Research Handbook on Sustainability Reporting, 2024, pp 456-473 from Edward Elgar Publishing
Abstract:
In this chapter, we introduce the underutilised (in accounting research) corpus linguistics approach, originating and widely used in the linguistics field, as an innovative methodology with potential to contribute to existing discourse studies in accounting. We begin by providing an overview of the prevailing methodologies used in the accounting literature to study the use of language, namely quantitative and qualitative approaches, highlighting their strengths as well as limitations. Then, we discuss how these limitations could be addressed, through the application of corpus linguistics tools and techniques. In doing so, we demonstrate the potential of the corpus linguistics to contribute to language studies in accounting and in particular in corporate sustainability reporting. Additionally, we present a series of exemplary applications of the corpus linguistics approach, to further showcase its benefits. Finally, we conclude the chapter by offering some avenues for future applications of corpus linguistics tools to study corporate sustainability disclosures.
Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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