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Operations Research, Systems Engineering and Industrial Engineering

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2024

Sentiment

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Evaluating Climate Sentiment In Sec 10-K Filings: S&P 50 Companies, Ruby Chu Jun 2024

Evaluating Climate Sentiment In Sec 10-K Filings: S&P 50 Companies, Ruby Chu

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Evaluating Climate Sentiment in SEC 10-K Filings: S&P 50 Companies investigates how climate sentiment is portrayed in corporate financial reporting, focusing on SEC 10-K filings from leading S&P 50 companies. These filings offer detailed insights into financial performance, risks, and management discussions, providing a rich dataset for analyzing corporate behaviors with sustainability and environmental concerns. This study aims to shed light on the extent to which companies address environmental issues and the implications for environmental stewardship by analyzing how these topics are portrayed in their SEC 10-K filings. Drawing inspiration from established greenwashing indicator frameworks, the study develops a climate …