Dictionary of Non-financial Information Disclosure of Fedorova, Khrustova and Demin (GRI based)
Source:R/key_nonfinance_report_standard.R
key_nonfinance_report_standard.RdA dataset containing the dictionary (taxonomy) for non-financial information disclosure estimation based on Global Reporting Initiative Standards glossary (GRI, https://www.globalreporting.org/standards/), augmented by Fedorova, Khrustova and Demin. Table contains 340 words and phrases.
Usage
data(key_nonfinance_report_standard)Format
A data frame with 340 rows and 5 variables:
- order
number of report's section (area) order
- section
name of report's section (area)
- main_token
main or grouping token (word or phrase)
- token
token (word of phrase), this is equal to or synonym of
main_token- regex
regular expression for all word forms of the
token
Details
The dictionary is based on Global Reporting Initiative Standards glossary (https://www.globalreporting.org/standards/) augmented by Fedorova, Khrustova and Demin in the following:
terms of general nature were deleted
terms were extended and aligned with the terminology of Russian companies' reports
glossary was supplemented by additional topics and related terms: sponsorship, social responsibility, innovativeness, technology
synonyms and different word forms were added as universal regular expression
The dictionary includes the report's sections (areas) as following:
Основные элементы; Экономическая результативность; Экология; Занятость; Социальная ответственность; Благотворительная и спонсорская деятельность; Инновационность и научно-техническое развитие .
The taxonomy can be used to verify compliance of Russian public company reports with GRI Standards, non-financial information disclosure estimation, as well as for thematic analysis of company reports. See References for details of usage.
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.A., Khrustova, L.E., Demin I.S. (2020). Completeness of disclosure of non-financial information by Russian companies: impact on investment attractiveness. Russian Management Journal 18(1), p. 51-72. DOI: https://doi.org/10.21638/spbu18.2020.103.