Dynamic Analysis of Corporate ESG Reports: A Model of Evolutionary Trends

09/13/2023

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by   Ziyuan Xia, et al.

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Environmental, social, and governance (ESG) reports are globally recognized as a keystone in sustainable enterprise development. This study aims to map the changing landscape of ESG topics within firms in the global market. A dynamic framework is developed to analyze ESG strategic management for individual classes, across multiple classes, and in alignment with a specific sustainability index. The output of these analytical processes forms the foundation of an ESG strategic model. Utilizing a rich collection of 21st-century ESG reports from technology companies, our experiment elucidates the changes in ESG perspectives by incorporating analytical keywords into the proposed framework. This work thus provides an empirical method that reveals the concurrent evolution of ESG topics over recent years.