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Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods

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SKK Business School, Sungkyunkwan University, Seoul 03063, Korea
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Department of Health Sciences & Technology, SAIHST (Samsung Advanced Institute for Health Sciences & Technology), Seoul 06351, Korea
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School of Management, Kyung Hee University, Seoul 02447, Korea
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Author to whom correspondence should be addressed.
Sustainability 2020, 12(2), 590; https://doi.org/10.3390/su12020590
Received: 25 September 2019 / Revised: 5 January 2020 / Accepted: 9 January 2020 / Published: 13 January 2020
The purpose of this study is to apply a combination of sentiment mining techniques and a sustainability balanced scorecard to CEO messages in sustainability management reports to predict corporate financial ratios. We classify the contents of CEO messages into the six perspectives suggested by the sustainability balanced scorecard (SBSC). From the sentiment mining results, we first document that positive words dominate CEO messages in sustainability management reports. Moreover, words related to the sustainability perspective do not generally exhibit a significant relationship with financial ratios. This finding indicates that CEOs’ messages in sustainability management reports seemingly fail to properly represent the firms’ current financial status. Therefore, the results indicate that a stronger supervisory standard may be required to induce CEO disclosures that are more responsible for sustainable management reports. View Full-Text
Keywords: CEO message; sustainable management report; sentiment mining; sustainability balanced scorecard; financial ratio CEO message; sustainable management report; sentiment mining; sustainability balanced scorecard; financial ratio
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Na, H.J.; Lee, K.C.; Choi, S.U.; Kim, S.T. Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods. Sustainability 2020, 12, 590.

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