A Semantic Analysis of Ford Motor Company CSRs and 10-Ks from 2003 - 2012

• In Event: Accounting Behavior and Organizations

Abstract

Over the past decade, corporations have come under increasing pressures to demonstrate their “corporate sustainability” and, as a result, corporate social responsibility (CSR) reports have emerged as a prominent communication tool. These reports, the information they convey, and the language they use have changed dramatically during this period. It does not appear, however, that the same transition has been observed in the environmental disclosures required by formal reporting agencies. This paper examines the corporate sustainability reports of Ford Motor Company during the period 2003 – 2012 and compares the transition of these reports with the Ford Motor Company Form 10-K filings during the same period. Utilizing a linguistics lens and methodologies, the format and text of these reports are analyzed focusing on reporting and language changes made over time.

Authors

• Kathryn Yeaton, Ramapo College-New Jersey

• Jeremy Yeaton, Rutgers University