We introduce a machine learning approach to quantify the thematic content of climate reporting in annual reports and … use this to analyze firms’ climate reporting practices in the context of the widespread European Non-Financial Reporting … climate reporting narratives, corresponding with improvements in disclosure quality, and that firms start doing so before the …

evaluates the scope of sustainability and corporate social responsibility (CSR) reporting of Europe's five largest airline … qualitative content analysis, using the Standards of the Global Reporting Initiative (GRI) as reference categories. The results … its sustainability marketing by reporting both their economic, environmental, and social impacts and achievements. …

the company discharges itself of its responsibility to respect. The mandatory reporting requirement represents a move in …