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Analysing discourse in corporate sustainability reporting: linguistic insights

In: Research Handbook on Sustainability Reporting

Author

Listed:
  • Emre Parlakkaya
  • Renata Stenka

Abstract

In this chapter, we introduce the underutilised (in accounting research) corpus linguistics approach, originating and widely used in the linguistics field, as an innovative methodology with potential to contribute to existing discourse studies in accounting. We begin by providing an overview of the prevailing methodologies used in the accounting literature to study the use of language, namely quantitative and qualitative approaches, highlighting their strengths as well as limitations. Then, we discuss how these limitations could be addressed, through the application of corpus linguistics tools and techniques. In doing so, we demonstrate the potential of the corpus linguistics to contribute to language studies in accounting and in particular in corporate sustainability reporting. Additionally, we present a series of exemplary applications of the corpus linguistics approach, to further showcase its benefits. Finally, we conclude the chapter by offering some avenues for future applications of corpus linguistics tools to study corporate sustainability disclosures.

Suggested Citation

  • Emre Parlakkaya & Renata Stenka, 2024. "Analysing discourse in corporate sustainability reporting: linguistic insights," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 25, pages 456-473, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_25
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00038
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