Institutional differences in CEO sustainability messages: Text mining of Korean and global firms’ reports
CEOのサステナビリティメッセージにおける制度的差異：韓国企業とグローバル企業の報告書のテキストマイニング (AI 翻訳)
T. Yoon
🤖 gxceed AI 要約
日本語
本論文は、韓国企業343社とグローバル企業323社のサステナビリティ報告書のCEOメッセージをテキストマイニングで分析。韓国企業は「経営」「成長」「市場」を重視し、グローバル企業は「コミュニティ」「顧客」「コミットメント」を強調。韓国企業は象徴的な正当化に依存し、グローバル企業は実質的なサステナビリティへの取り組みを重視する傾向が明らかに。
English
This study analyzes CEO messages from 343 Korean and 323 global sustainability reports using text mining. Korean firms emphasize management, growth, and market, while global firms highlight community, customer, and commitment. Korean firms rely on symbolic legitimation, whereas global firms stress substantive sustainability commitments.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
韓国企業のCEOメッセージに象徴的な正当化が多いという知見は、日本のサステナビリティ報告にも示唆を与える。日本企業の統合報告書や有報でのCEOメッセージの傾向を国際比較する際の参考になる。
In the global GX context
This paper adds cross-country comparative evidence on how institutional contexts shape corporate sustainability communication. It highlights the tension between symbolic and substantive disclosure, relevant for global ESG rating agencies and regulators assessing materiality.
👥 読者別の含意
🔬研究者:Provides a methodological framework for comparing CEO sustainability discourses across institutional contexts using text mining.
🏢実務担当者:Helps corporate communications teams understand how Korean vs. global firms frame sustainability, informing more substantive messaging.
🏛政策担当者:Suggests that regulatory environments influence the symbolic vs. substantive nature of CEO messages, relevant for disclosure standard setters.
📄 Abstract（原文）
Type of the article: Research ArticleAbstractSustainable management and corporate sustainability communication (CSC) have become central themes in both research and practice. Within sustainability reports, CEO messages serve as strategic communication channels that reveal how firms construct legitimacy and align with environmental, social, and governance (ESG) imperatives. Despite their importance, limited research has compared these messages across institutional contexts. This study aims to uncover institutional differences in CEO messages within sustainability reports of Korean and global firms. For this purpose, this study analyzes CEO messages from 343 Korean and 323 global sustainability reports (from Fortune Global 500 firms following GRI standards) using text mining techniques (e.g., semantic network analysis, word embedding, and topic modeling). Results of semantic network analysis show that Korean firms emphasize management (centrality = 0.345922), growth (0.32013), and market (0.152733), while global firms highlight community (0.362553), customer (0.331332), and commitment (0.182617). Word embedding indicates that the terms “sustainability” and “stakeholder” are linked to symbolic gratitude and external recognition in Korean messages, but to citizenship and responsibility in global ones. Topic modeling reveals four performance- and evaluation-oriented themes in Korean firms versus three execution- and long-term value-oriented themes in global firms. These findings show how different levels of institutionalization shape CEO discourse and suggest that Korean firms rely more on symbolic legitimation, while global firms stress substantive sustainability commitments.AcknowledgmentThis research was supported by Hallym University Research Fund, 2025 (HRF-202503-001).
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.21511/ppm.24(1).2026.10first seen 2026-05-15 19:06:26
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