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Erscheinungsjahr: 
2025
Quellenangabe: 
[Journal:] Amfiteatru Economic [ISSN:] 2247-9104 [Volume:] 27 [Issue:] 70 [Year:] 2025 [Pages:] 1032-1051
Verlag: 
The Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
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.
Schlagwörter: 
sustainability reporting
text-mining
lexical analysis
sentiment analysis
network analysis
topic modelling
JEL: 
M14
Q56
C55
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