R/key_nonfinance_report_standard.R

In dmafanasyev/rulexicon: Russian Lexicons for Text Analysis

#' Dictionary of Non-financial Information Disclosure of Fedorova, Khrustova and Demin (GRI based)
#'
#'  A dataset containing the dictionary (taxonomy) for non-financial information disclosure estimation based on
#'  Global Reporting Initiative Standards glossary (GRI, \url{https://www.globalreporting.org/standards/}), augmented by Fedorova, Khrustova and Demin.
#'  Table contains \Sexpr{nrow(rulexicon::key_nonfinance_report_standard)} words and phrases.
#'
#' @docType data
#' @name key_nonfinance_report_standard
#' @usage data(key_nonfinance_report_standard)
#' @keywords datasets
#'
#' @format A data frame with \Sexpr{nrow(rulexicon::key_nonfinance_report_standard)} rows
#' and \Sexpr{ncol(rulexicon::key_nonfinance_report_standard)} variables:
#' \describe{
#'     \item{order}{number of report's section (area) order}
#'     \item{section}{name of report's section (area)}
#'     \item{main_token}{main or grouping token (word or phrase)}
#'     \item{token}{token (word of phrase), this is equal to or synonym of \code{main_token}}
#'     \item{regex}{regular expression for all word forms of the \code{token}}
#' }
#'
#' @details
#' The dictionary is based on Global Reporting Initiative Standards glossary (\url{https://www.globalreporting.org/standards/})
#' augmented by Fedorova, Khrustova and Demin in the following:
#' \itemize{
#'    \item terms of general nature were deleted
#'    \item terms were extended and aligned with the terminology of Russian companies' reports
#'    \item glossary was supplemented by additional topics and related terms: sponsorship, social responsibility, innovativeness, technology
#'    \item 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.
#'
#' @section 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: \url{https://doi.org/10.21638/spbu18.2020.103}.
#'
#' @source \url{https://www.globalreporting.org/standards/gri-standards-download-center/}
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