Lin, Yan; Shen, Rui; Wang, Jasmine; Yu, Y. Julia - 2023
We study environmental and social (E&S) disclosures in annual reports. Using the word embedding model to examine more than 210,000 annual reports from 24,271 public firms in 30 international countries/regions between 2001 and 2020, we create an E&S dictionary that allows us to document trends in...