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arXiv · 2309.07001

Modeling the Evolutionary Trends in Corporate ESG Reporting: A Study based on Knowledge Management Model

Ziyuan Xia·Anchen Sun·Xiaodong Cai·Saixing Zeng
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Abstract

Environmental, social, and governance (ESG) reports are globally recognized as a keystone in sustainable enterprise development. However, current literature has not concluded the development of topics and trends in ESG contexts in the twenty-first century. Therefore, We selected 1114 ESG reports from firms in the technology industry to analyze the evolutionary trends of ESG topics by text mining. We discovered the homogenization effect towards low environmental, medium governance, and high social features in the evolution. We also designed a strategic framework to look closer into the dynamic changes of firms' within-industry scores and across-domain importances. We found that companies are gradually converging towards the third quadrant, which indicates that firms contribute less to industrial outstanding and professional distinctiveness in ESG reporting. Firms choose to imitate ESG reports from each other to mitigate uncertainty and enhance behavioral legitimacy.

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Ziyuan Xia, Anchen Sun, Xiaodong Cai, Saixing Zeng. 2023-09-13. Modeling the Evolutionary Trends in Corporate ESG Reporting: A Study based on Knowledge Management Model. https://doi.org/10.1080/23270012.2025.2563507

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