Bank of Spain paper applies text mining to climate disclosures
Some climate disclosures found only in remuneration or Pillar 3 reports, researchers say
A working paper published by the Bank of Spain uses text-mining techniques to analyse whether significant financial institutions are disclosing climate-related information.
In Application of text mining to the analysis of climate-related disclosures, Ángel Iván Moreno and Teresa Caminero examine the 12 largest Spanish financial institutions.
The authors use information from the firms’ publicly available corporate reports from 2014 to 2019. They try to assess how much the firms are complying
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