... in terms of emerging markets, the authors’ study is the first to focus on the Russian market. Secondly, the majority of scholars use text analysis to examine not only the impact of charitable donations but also the effect of corporate philanthropy disclosure. Thirdly, the authors provided the authors’ own...

... largest US companies were examined using content and text analysis procedures. Findings CEOs made little use of multi‐stakeholder communications in their annual letters. Some variations were found among the sample companies' letters, including differences in word counts, reading ease scores...