Abstract
AbstractWe relied on web crawlers and text analysis techniques to develop a new method for measuring the quality of sustainability report texts, and accordingly discussed the impact of chief executive officers' (CEOs') characteristics on the quality of sustainability report texts. We found that companies led by younger CEOs and CEOs with better‐educated, financial and overseas backgrounds provided higher quality sustainability reports, while companies led by female CEOs and CEOs with academic backgrounds provided poorer quality sustainability reports. We also unpacked the “black box” of sustainability report quality, grouping it into three aspects: comprehensiveness, objectivity and reliability. Further research found that CEO characteristics had a greater impact on the quality of sustainability reports in the sample of voluntary and non‐state‐owned enterprises. Our study has the potential to contribute to the selection of CEOs and the improvement of sustainability disclosure.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
