Table 2

Data sources used in the content analysis

DataTypeN. companiesaN. documentsN. pages (overall)Source
CDP QuestionnairesSelf-reported31626,275CDP website
Sustainability and Integrated ReportsSelf-reported31629,206Company’s website
TCFD ReportsSelf-reported6693Company’s website
Climate action focused documentsSelf-reported1414288Company’s website
News articlesThird-party31266752LexisNexis database
New Climate Institute reportsThird-party42305New Climate Institute website
Financial Times European Climate Leaders analysisThird-party251Online databaseFT websiteb
SBTi targetsThird-party311Online databaseSBTi websitec

Note(s):

a

Number of companies from our sample with the data source type.

Source(s): Authors’ own creation

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