Table 4

The list of topics

Defined topicsKeywords within the topicsMarginal topic distribution
Board characteristics, ownership and involvement in CSR/ESG activitiesCEO, family, influence, insurance, coefficient, duality, panel, network, age, compliance, legitimacy, ownership, item, experience, association, profitability, institution, expertise, profit, gender0.28
CEO characteristics and their influence on involvement in CSR/ESG activitiesFirm, bank, ceo, executive, woman, gender, age, representation, state, directorship, rating, incentive, strength, panel, coefficient, dummy, banking, presence, leverage, percent0.21
CG and CSR/ESG as sources for transparency and legitimacyFirm, finding, legitimacy, influence, transparency, panel, item, coefficient, category, tax, extent, auditing, organisation, determinant, activism, crisis, growth, earning, supply_chain, family0.20
Internal and external assurance of involvement in CSR/ESG activitiesCommittee, carbon, earning, csr, emission, audit, auditor, firm, meeting, assurance, climate change, auditing, compliance, association, legitimacy, influence, expertise, energy, reduction, compensation0.18
Gender diversity and involvement in CSR activitiesGender, woman, equality, interview, dimension, firm, committee, article, principle, work, concept, finding, organisation, bank, man, representation, question, compliance, boardroom, commitment0.13

Notes:

Table 4 presents a list of defined topics and associated keywords within each topic. In addition, the table provides the marginal topic distribution, indicating the prevalence of each topic

Source: Authors’ own work

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