Sentiment Evaluation And Comparative Analysis Of Chinese And American Energy Enterprises CSR Reports

CSR of energy industry is about balancing the diverse needs of the society and the need to protect the environment as well as the need for sustained profits.53 Chinese CSRRs and 56 American CSRRs from energy industry are selected as the research targets of this paper.In view of Appraisal Theory and Carroll's pyramid of CSR,an evaluation framework of discourse sentiment tendency is proposed in this study.On this basis,Diction 7.1.3 is employed to calculate the tone of sentiment.Corpus softwares “TreeTagger 3.0,UAM Corpus Tool 3.0 and WordSmith” are applied to tag and annotate the corpus.The statistic tool SPSS is used to process the data.Visualization tool VOSviewer is used to extract theme appraisal words.The sentiment characteristics of Chinese and American CSR reports are compared and analyzed in this research from the perspectives of sentiment tendency,attitudinal resources,the attitudinal realizations and sentiment theme tendency.The factors for similarities and differences of Sino-US CSRRs are summarized.Some enlightenments for the writing of CSRRs are given in this research.The results of this study are as following: 1)Both Chinese and American CSR reports convey positive sentiment evaluation feature to establish positive image of the enterprises.And the overall sentiment tone of Chinese CSRRs is higher than that of American CSRRs.In the five variables of sentiment tendency,only the variable of Certainty of Chinese CSRRs is lower than that of American CSRRs.The sentiment tendency of CSR disclosure is also different.2)The distribution and realizations of attitudinal resources show significant differences between Chinese CSRRs and American CSRRs.Generally,Judgement resources take the largest proportion in Sino-US CSRRs.In terms of Affect resources,in/security is preferred by both Chinese and American CSRRs,while commitment is concentrated in Chinese CSRRs and confidence in American CSRRs.In the realizations of Affect resources,nouns(nominalizations)are frequently used in American CSRRs.For Judgement resources,capacity is more focused in Chinese CSRRs,while tenacity sentiment is more concentrated in American CSRRs.In the realizations of Judgement resources,verbs are most frequently used to demonstrate corporate actions.With regard to Appreciation,valuation is the most common Appreciation resource.And the realization of nouns(nominalizations)is more frequent in American CSRRs than in Chinese CSRRs.Adjective are more commonly used in Chinese CSRRs.3)In respect of the sentiment theme tendency,although economic responsibilities,legal responsibilities and ethical responsibilities are reflected in Sino-US CSRRs,human beings,employees and equality are paid more attention in American CSRRs,and sustainable development,innovation and achievements are concentrated in Chinese CSRRs.4)The gaps between Chinese CSRRs and American CSRRs are an interaction of national,business and personal culture.This research attempts to give some inspirations to enterprises' cross-cultural communication,discourse sentiment analysis and the writing of CSRRs.