Evaluating Climate Sentiment in SEC 10-K Filings: S&P 50 Companies

Author

Ruby Chu, The Graduate Center, City University of New YorkFollow

Date of Degree

6-2024

Document Type

Capstone Project

Degree Name

M.A.

Program

Digital Humanities

Advisor

Aránzazu Borrachero Mendívil

Committee Members

Matthew K. Gold

Subject Categories

Business and Corporate Communications | Digital Humanities | Environmental Policy | Operational Research

Keywords

SEC, 10-K, S&P, Climate Change, business risk, sentiment

Abstract

Evaluating Climate Sentiment in SEC 10-K Filings: S&P 50 Companies investigates how climate sentiment is portrayed in corporate financial reporting, focusing on SEC 10-K filings from leading S&P 50 companies. These filings offer detailed insights into financial performance, risks, and management discussions, providing a rich dataset for analyzing corporate behaviors with sustainability and environmental concerns. This study aims to shed light on the extent to which companies address environmental issues and the implications for environmental stewardship by analyzing how these topics are portrayed in their SEC 10-K filings. Drawing inspiration from established greenwashing indicator frameworks, the study develops a climate sentiment framework tailored to the context of SEC 10-K filings. By contributing to the broader discourse on environmental challenges, stewardship, and corporate transparency, this research hopes to offer valuable insights for academia, industry stakeholders, and policymakers grappling with environmental issues in the corporate sector. It also aims to provide a nuanced understanding of corporate practices and highlights avenues for improving environmental reporting and accountability.

Recommended Citation

Chu, Ruby, "Evaluating Climate Sentiment in SEC 10-K Filings: S&P 50 Companies" (2024). CUNY Academic Works.
https://academicworks.cuny.edu/gc_etds/5765