基于语料库的中国上市公司ESG报告文化维度分析——以中国全球市值前100名企业为例  

Cultural Dimension Analysis of ESG Reports of Chinese Listed Companies Based on Corpus——A Study of Top 100 Global Enterprises by Market Value

作　　者：高嘉勇[1] 王鑫鑫 王莹笛 GAO Jiayong;WANG Xinxin;WANG Yingdi(School of International Education,Tianjin Foreign Studies University,Tianjin 300204;School of English Studies,Tianjin Foreign Studies University,Tianjin 300204,China)

机构地区：[1]天津外国语大学国际教育学院,天津300204 [2]天津外国语大学英语学院,天津300204

出　　处：《普洱学院学报》2025年第1期51-61,共11页Journal of Pu'er University

摘　　要：ESG报告(环境、社会和治理报告)作为企业社会责任的重要组成部分,在全球范围内引起了广泛关注。研究选取2023年在全球市值排名前100的中国7家上市公司作为研究对象,借助语料库工具Wordsmith和Wmatrix对中国上市公司的ESG报告进行统计分析。研究基于霍夫斯泰德文化维度理论,对这些上市公司ESG报告的主题语义域和关键词进行系统分析,旨在探讨文化维度如何影响报告的内容和表达方式。研究发现,中国上市公司的ESG报告在内容构建和表达方式上深受中国文化的影响。研究结果不仅为中国上市公司在海外的发展提供了新的视角,也为国际投资者了解中国企业提供了重要的依据。ESG reports,as an essential component of corporate social responsibility,have garnered widespread attention globally.This study selects seven Chinese companies from the top 100 global companies by market value in 2023 as research subjects and utilizes corpus tools Wordsmith and Wmatrix to conduct statistical analysis on the ESG reports of these Chinese listed companies.Based on Hofstede's cultural dimensions theory,this study systematically analyzes the thematic semantic domains and key words of these listed companies'ESG reports,aiming to explore how cultural dimensions affect the content and expression of the reports.The study finds that the ESG reports of Chinese listed companies are deeply influenced by Chinese culture in terms of content construction and expression.The results not only provide a new perspective for the overseas development of Chinese listed companies but also offer important insights for international investors to understand Chinese enterprises.

关 键 词：ESG报告 文化 上市公司 绿色创新 

分 类 号：F270[经济管理—企业管理]