Sentiment Analysis Trend on Sustainability Reporting in Indonesia: Evidence from Construction Industry
Iman Harymawan, Mohammad Nasih, Raden Roro Widya Ningtyas Soeprajitno, and Melinda Cahyaning Ratri
Universitas Airlangga
Abstract
This study examines the tone of language in sustainability report, focusing on the construction industrial sector of companies listed in Indonesian Stock Exchange year 2010 until 2018. This study analyzed 152 sustainability report using sentiment analysis method wrote in python code. This study shows that around 68%-79% of disclosures in sustainability reports show positive sentiment. These results indicate a high level of corporate accountability in the construction industry related to sustainability. This research contributes to stakeholders in making comprehensive decision related to companys accountability.
Keywords: sustainability report, sentiment analysis, construction sector
Topic: Sustainability Reporting