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Highlights• We use sentiment analysis to analyze CEO statements of corporate sustainability reports.• We conduct a longitudinal analysis, of the rhetoric used in these CEO statements.• In contrast to financial reporting there is no discriminatory value of CEO statements.• Unlike in financial reporting we do not find a link between reporting and performance.• This missing link persists despite increased standardization of sustainability reporting.
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Barkemeyer et al. (2014) studied this question.
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