文章基本信息

标题：Analysis of Corporate Environmental Reports using Statistical Techniques and Data Mining
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作者：Jashua Rajesh Modapothala ; Biju Issac
期刊名称：Communications of the IBIMA
电子版ISSN：1943-7765
出版年度：2009
卷号：2009
页码：32-38
出版社：IBIMA Publishing
摘要：Measuring the effectiveness of corporate environmental reports, it being highly qualitative and less regulated, is often considered as a daunting task. The task becomes more complex if comparisons are to be performed. This study is undertaken to overcome the physical verification problems by implementing data mining technique. It further explores on the effectiveness by performing exploratory analysis and structural equation model to bring out the significant linkages between the selected 10 variables. Samples of 539 reports across various countries are used from an international directory to perform the statistical analysis like – One way ANOVA (Analysis of Variance), MDA (Multivariate Discriminant Analysis) and SEM (Structural Equation Modeling). The results indicate the significant differences among the various types of industries in their environmental reporting, and the exploratory factors like stakeholder, organization strategy and industrial oriented factors, proved significant. The major accomplishment is that the findings correlate with the conceptual frame work of GRI.