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Currently, institutional ESG investors in Japan qualitatively evaluate the integrated reports of potential investment universe. They evaluate the completeness of descriptions regarding elements such as E (Environment), S (Social), and G (Governance). In fact, it is not easy to evaluate each integrated report, because there are differences in the descriptions among companies depending on their industries and businesses. Under such circumstances, this study proposes the method to calculate the volume of how much each description is mentioned in an integrated report. This method is applied to integrated reports issued by Japanese companies. As a result, by calculating the volume from the co-occurrence pairs using GPT-3.5, it is possible for ESG investors to quantitatively evaluate integrated reports.

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Quantitative Analysis of Japanese Integrated Reports by Using Word Embedding

  • 会议论文

  • 发表日期：

    2025年

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  • Ryohsuke Tanaka,
  • Kazuhiko Tsuda

摘要

Currently, institutional ESG investors in Japan qualitatively evaluate the integrated reports of potential investment universe. They evaluate the completeness of descriptions regarding elements such as E (Environment), S (Social), and G (Governance). In fact, it is not easy to evaluate each integrated report, because there are differences in the descriptions among companies depending on their industries and businesses. Under such circumstances, this study proposes the method to calculate the volume of how much each description is mentioned in an integrated report. This method is applied to integrated reports issued by Japanese companies. As a result, by calculating the volume from the co-occurrence pairs using GPT-3.5, it is possible for ESG investors to quantitatively evaluate integrated reports.