Coding scheme: theme categories, description, and keywords
| Theme categories | Description | Keywords | |
|---|---|---|---|
| 1 | Formalities | Introductory and concluding remarks; annual financial statement for approval by the shareholders; thanks to workers; notice and agenda of the shareholders meeting; other formal matters | Introductory remarks, concluding remarks, submission approval, thanks, notice of shareholder meeting and agenda |
| 2 | Context | Economic, political, and social context; external matters influencing the company (e.g. weather, seasonality); macroeconomic data; regulation; consumption trends; exporting to new markets; establishing production plants in other countries; industry characteristics and situation; competition; trade association(s); company's position within the sector | Economic conditions, political conditions, social conditions, crisis, consumer trends, industry, sector, competitive situation, associations, reporting regulation |
| 3 | Community | Workers and professionals; trade unions; collective agreements; the company's actions for the local community and society (e.g. donations, funding of scholarships, supporting food programmes) | Human resources, trade unions, wages, work-life balance, pensions, collective agreements, local community, and society |
| 4 | Environment | Elements of the company's activities that impact the environment; strategies and actions to reduce environmental impacts; airborne emissions; water consumption and pollution; waste management; contamination of land; consumption of natural resources and raw materials; local environmental issues (e.g. noise and odour) | Environmental impacts, emissions, waste management, natural resources |
| 5 | Governance | Functioning of the company and group structures; Board of Directors' role and composition; the Chairman; CEO; risk management strategies; management of the company; supply chain; production processes and products; aspects related to diversification; markets; advertising; brands and distribution; modifications to share or debt capital; acquisitions, mergers | Organisation structure, supply chain, production processes, products, diversification, quality, customers, markets, advertising, distribution, brands, changes in capital, and business combinations |
| 6 | Investments | New capacity; major capital works; other investments, including other plants, property, and equipment | Extension, relocation, new capacity, capital investments, innovation |
| 7 | Finances | Revenues; expenses; net income; results; depreciation; dividends; sales figures; cash flows; liquidity; solvency; other figures related to results | Sales, income, expenses, costs, results, profit, loss, depreciation, dividends, cash flows, financial performance, financial ratios, liquidity, and solvency |
| 8 | Projections | References to the future; strategies; planning; budgets and projects; efforts to the future | Future, strategy, planning, plan, budget |
| Theme categories | Description | Keywords | |
|---|---|---|---|
| 1 | Formalities | Introductory and concluding remarks; annual financial statement for approval by the shareholders; thanks to workers; notice and agenda of the shareholders meeting; other formal matters | Introductory remarks, concluding remarks, submission approval, thanks, notice of shareholder meeting and agenda |
| 2 | Context | Economic, political, and social context; external matters influencing the company (e.g. weather, seasonality); macroeconomic data; regulation; consumption trends; exporting to new markets; establishing production plants in other countries; industry characteristics and situation; competition; trade association(s); company's position within the sector | Economic conditions, political conditions, social conditions, crisis, consumer trends, industry, sector, competitive situation, associations, reporting regulation |
| 3 | Community | Workers and professionals; trade unions; collective agreements; the company's actions for the local community and society (e.g. donations, funding of scholarships, supporting food programmes) | Human resources, trade unions, wages, work-life balance, pensions, collective agreements, local community, and society |
| 4 | Environment | Elements of the company's activities that impact the environment; strategies and actions to reduce environmental impacts; airborne emissions; water consumption and pollution; waste management; contamination of land; consumption of natural resources and raw materials; local environmental issues (e.g. noise and odour) | Environmental impacts, emissions, waste management, natural resources |
| 5 | Governance | Functioning of the company and group structures; Board of Directors' role and composition; the Chairman; CEO; risk management strategies; management of the company; supply chain; production processes and products; aspects related to diversification; markets; advertising; brands and distribution; modifications to share or debt capital; acquisitions, mergers | Organisation structure, supply chain, production processes, products, diversification, quality, customers, markets, advertising, distribution, brands, changes in capital, and business combinations |
| 6 | Investments | New capacity; major capital works; other investments, including other plants, property, and equipment | Extension, relocation, new capacity, capital investments, innovation |
| 7 | Finances | Revenues; expenses; net income; results; depreciation; dividends; sales figures; cash flows; liquidity; solvency; other figures related to results | Sales, income, expenses, costs, results, profit, loss, depreciation, dividends, cash flows, financial performance, financial ratios, liquidity, and solvency |
| 8 | Projections | References to the future; strategies; planning; budgets and projects; efforts to the future | Future, strategy, planning, plan, budget |
Source(s): Authors' own work