Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports

Gary Kleinman, Chu Hua Kuei, Picheng Lee

Research output: Contribution to journalArticle

3 Citations (Scopus)

Abstract

Corporate social responsibility (CSR) water disclosures vary in content, leading to concern about the quality and extent of such disclosures. This paper employs formal concept analysis (FCA) to examine water reporting of selected companies in the US food and beverage industry that have followed the water guidelines set forth by the Global Reporting Initiative (GRI) and in the disclosure guidelines of the CEO Water Mandate. Assessments of water consumption and water withdrawal were cited more often in our sample firms' CSR reports. FCA results also identify the major focus of our sample firms as setting sustainable water management goals and water quality strategy. Other important issues included leadership, partnership, and employee involvement. While the FCA text mining tool is demonstrated using water-related behaviors here, it can be used to identify continuous improvement opportunities and examine many other issues of interest to corporate stakeholders in other industries and communities worldwide.

Original languageEnglish
Pages (from-to)341-356
Number of pages16
JournalCorporate Social Responsibility and Environmental Management
Volume24
Issue number4
DOIs
StatePublished - 1 Jul 2017

Fingerprint

social responsibility
water
food industry
firm
leadership
text analysis
corporate social responsibility
analysis
Water
Corporate Social Responsibility
Disclosure
industry
water management
stakeholder
withdrawal
water quality
employee
food
community

Keywords

  • CEO Water Mandate
  • Global Reporting Initiative
  • corporate social responsibility reports
  • formal concept analysis
  • sustainability
  • water disclosure

Cite this

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abstract = "Corporate social responsibility (CSR) water disclosures vary in content, leading to concern about the quality and extent of such disclosures. This paper employs formal concept analysis (FCA) to examine water reporting of selected companies in the US food and beverage industry that have followed the water guidelines set forth by the Global Reporting Initiative (GRI) and in the disclosure guidelines of the CEO Water Mandate. Assessments of water consumption and water withdrawal were cited more often in our sample firms' CSR reports. FCA results also identify the major focus of our sample firms as setting sustainable water management goals and water quality strategy. Other important issues included leadership, partnership, and employee involvement. While the FCA text mining tool is demonstrated using water-related behaviors here, it can be used to identify continuous improvement opportunities and examine many other issues of interest to corporate stakeholders in other industries and communities worldwide.",
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Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports. / Kleinman, Gary; Kuei, Chu Hua; Lee, Picheng.

In: Corporate Social Responsibility and Environmental Management, Vol. 24, No. 4, 01.07.2017, p. 341-356.

Research output: Contribution to journalArticle

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