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.