key_nonfinance_report_standard: Dictionary of Non-financial Information Disclosure of...
In dmafanasyev/rulexicon: Russian Lexicons for Text Analysis

Description Usage Format Details License Source References

A 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 \Sexpr{nrow(rulexicon::key_nonfinance_report_standard)} words and phrases.

1	data(key_nonfinance_report_standard)

A data frame with \Sexpr{nrow(rulexicon::key_nonfinance_report_standard)} rows and \Sexpr{ncol(rulexicon::key_nonfinance_report_standard)} 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

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:

\Sexpr{paste0(unique(rulexicon::key_nonfinance_report_standard$section), collapse = "; ")}

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.

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>.

https://www.globalreporting.org/standards/gri-standards-download-center/

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.

dmafanasyev/rulexicon documentation built on Jan. 25, 2022, 4:18 p.m.