Dictionary of Climate Change Disclosure of Fedorova and Martynova

A dataset containing the dictionary (taxonomy) for climate change disclosures estimation based on three climate glossaries compiled and augmented by Fedorova E. and Martynova M. Table contains 518 words and phrases.

Usage

data(key_climate_change)

Format

A data frame with 518 rows and 2 variables:

token

token (word or phrase)

regex

regular expression for all word forms of the token (including "е-ё" dualism)

Source

Intergovernmental Panel on Climate Change's Glossary: https://www.ipcc.ch/site/assets/uploads/2018/03/wg2TARannexB.pdf

World Bank Group's Glossary: https://climateknowledgeportal.worldbank.org/media/document/CCKP_glossary.pdf

Кокорин А.О., Липка О.Н., Суляндзига Р.В. Изменение климата. Глоссарий терминов, используемых в работе РКИК ООН. WWF России, Москва, 2015 г., 92 с. URL: https://wwf.ru/upload/iblock/509/wwf_glossary_web.pdf.

Details

The dictionary is based on climate glossaries from three sources (Intergovernmental Panel on Climate Change, World Bank Group and World Wildlife Fund) and augmented by Fedorova E. and Martynova M. It is additionally supplemented by manual processing of climate change words from 235 sustainability and annual reports of Russian companies. This dictionary enables to estimate the level of climate change disclosure that may be useful for revealing the company’s concerns and actions over one of the thorniest issues in the society.

License

The dictionary is published under Creative Commons "Attribution-NonCommercial-ShareAlike" 4.0 International License (CC BY-NC-SA 4.0). For additional permissions (including the commercial use) please contact to Elena Fedorova <ecolena@mail.ru>.

References

Fedorova, E. and Martynova, M. (2021). Signalling and Legitimacy Theories for Explaining Climate Information Disclosure by Russian Companies. Journal of Corporate Finance Research 15(2), p. 16-26. DOI: https://doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.16-26.