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<p>Corporate Social Responsibility (CSR) reporting has become an indispensable mechanism for organizations to communicate their sustainability initiatives. However, the growing volume and complexity of these reports necessitates the integration of Natural Language Processing (NLP)-driven text mining techniques to enhance transparency, comparability, and strategic decision-making. This study employs NLP and text mining methodologies to systematically analyze CSR reports with emphasis on environmental sustainability from major public listed companies in Taiwan. Utilizing Principal Component Analysis (PCA), this study classifies sustainability-related topics, extracts key Sustainable Development Goals (SDG)-aligned terms, and evaluates the textual similarities between CSR reports and SDG targets. Five SDGs encompassing 39 specific targets form the analytical framework, and 225 feature words are identified through text mining. The findings indicate that (1) automated CSR topic classification in Chinese is viable, though expert validation remains crucial for linguistic accuracy and semantic integrity; (2) SDG feature word distribution follows the Pareto Principle, with 10% of words contributing to 50.4%, and 28.4% accounting for 80% of total TF-IDF weights; (3) CSR reporting varies by industry, with financial holdings emphasizing sustainable management, energy supply, and water efficiency, while the electronics sector prioritizes waste reduction, recycling, and product lifecycle management; (4) PCA-based classification effectively aligns CSR reports with SDG targets, with textual similarity analysis proving more accurate than principal component scores. From a strategic business perspective, these findings offer critical insights for corporate leaders seeking to refine their sustainability strategies. NLP-based CSR analysis enables companies to benchmark their Environmental, Social, and Governance (ESG) performance against industry peers, identify sustainability gaps, and align corporate strategies with evolving regulatory landscapes and stakeholder expectations. Financial institutions can leverage these insights to develop sustainable finance mechanisms, while manufacturers can enhance circular economy practices by optimizing resource efficiency and waste management. Moreover, policymakers and investors can utilize NLP-driven text mining techniques to assess corporate sustainability efforts more systematically, ensuring greater accountability and fostering data-driven decision-making in ESG governance.</p>

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Exploration of the relationship between SDGs and CSR reports with text mining techniques for stock exchange companies in Taiwan

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2025年12月1日

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  • Tai-Kuei Yu,
  • Jeou-Shyan Horng,
  • I-Cheng Chang,
  • Chih-Hsing Liu,
  • Sheng-Fang Chou,
  • Tai-Yi Yu

摘要

Corporate Social Responsibility (CSR) reporting has become an indispensable mechanism for organizations to communicate their sustainability initiatives. However, the growing volume and complexity of these reports necessitates the integration of Natural Language Processing (NLP)-driven text mining techniques to enhance transparency, comparability, and strategic decision-making. This study employs NLP and text mining methodologies to systematically analyze CSR reports with emphasis on environmental sustainability from major public listed companies in Taiwan. Utilizing Principal Component Analysis (PCA), this study classifies sustainability-related topics, extracts key Sustainable Development Goals (SDG)-aligned terms, and evaluates the textual similarities between CSR reports and SDG targets. Five SDGs encompassing 39 specific targets form the analytical framework, and 225 feature words are identified through text mining. The findings indicate that (1) automated CSR topic classification in Chinese is viable, though expert validation remains crucial for linguistic accuracy and semantic integrity; (2) SDG feature word distribution follows the Pareto Principle, with 10% of words contributing to 50.4%, and 28.4% accounting for 80% of total TF-IDF weights; (3) CSR reporting varies by industry, with financial holdings emphasizing sustainable management, energy supply, and water efficiency, while the electronics sector prioritizes waste reduction, recycling, and product lifecycle management; (4) PCA-based classification effectively aligns CSR reports with SDG targets, with textual similarity analysis proving more accurate than principal component scores. From a strategic business perspective, these findings offer critical insights for corporate leaders seeking to refine their sustainability strategies. NLP-based CSR analysis enables companies to benchmark their Environmental, Social, and Governance (ESG) performance against industry peers, identify sustainability gaps, and align corporate strategies with evolving regulatory landscapes and stakeholder expectations. Financial institutions can leverage these insights to develop sustainable finance mechanisms, while manufacturers can enhance circular economy practices by optimizing resource efficiency and waste management. Moreover, policymakers and investors can utilize NLP-driven text mining techniques to assess corporate sustainability efforts more systematically, ensuring greater accountability and fostering data-driven decision-making in ESG governance.