... dimensions and issues, and scalable due to a greater reliance on automated approach. We focus on environmental disclosure and use a text mining approach based on collocation analysis to identify words that discriminate between substantive and symbolic greenhouse gas (GHG)-related disclosure and use...

... the comparability of ESG reporting. This hybrid methodology, which combines text mining techniques with manual processing, balances the efficiency of automatic processes with the effectiveness of human judgment. An example of deriving a simplified environmental taxonomy from European companies’ ESG reports...

... filings. This paper uses text mining to examine the intensity of SEC comment letters. A measure of intensity based on the modality of comment letters is developed. Empirical analysis is conducted on a sample of initial comment letters related to 10-K filings. Results show that intensity is positively...