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지속가능성 보고서의 CEO 메시지에 대한 감정분석

A Sentiment Analysis of CEO Message in Sustainability Report

윤태일|변혜영
한국PR학회 (Korean Academic Society For Public Relations)|2023.03|PR연구 (Journal of Public Relations)|제27권 제1호|pp. 153-181|DOI 10.15814/jpr.2023.27.1.153

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감정분석Sentiment analysisImpression management정당성 압력조직 인상관리CEO 메시지상황적 긴장-이완Legitimacy pressureCEO messageTightness-looseness
주제분류신문방송학

초록

연구목적 이 연구는 기업활동이 사회규범에 비추어 적절하고 바람직해야 한다는 이해관계자의 요구와 기대가 높을 때, 그러한 정당성 압력이 지속가능성 보고서의 CEO 메시지에서 드러나는 감정표현과 어떤 관계가 있는가 규명하고자 했다. 연구방법 파이썬 코드를 활용한 감정분석 기법을 활용하여, 한국 기업과 글로벌 기업의 영문 지속가능성 보고서 CEO 메시지에서 8개 감정들이 각각 얼마나 표출되는가를 개별적인 감정표현 지수로 계산했다. 이렇게 추출한 개별적인 감정표현 지수를 종속변인으로 삼고, 정당성 압력과 관련된 세 가지 기업 요인(기업유형, 환경 민감도, 소비자근접성)을 독립변인으로 투입하여 3원 다변량 분산분석(MANOVA)을 실시했다. 연구결과 정당성 압력을 더 많이 받는 기업들(한국기업, 환경에 더 민감한 기업, 소비자에 더 근접한 기업)은 기업상황을더 엄중하게 인식하기 때문에 CEO 메시지에서 인상관리할 때 감정표현을 자제하는 경향이 나타났다. 결론 및 함의 기존 연구가 정당성 압력과 정보공시의 관계 분석에만 치중했다면, 이 연구는 정당성 압력이 CEO 메시지의감정표현에 미치는 영향을 텍스트마이닝을 통해 분석했다는 점에서 학술적 의의가 있으며, 조직 인상관리 및CEO 감정표현과 관련하여 실무적 함의를 제시한다.

Abstract

Objectives This study aims to explore whether or not to refrain from expressing emotions in the CEO message of a sustainability report when companies are under legitimacy pressure due to high stakeholder demands and expectations that business activities should be appropriate and desirable in light of social norms. Methods Through Python-based sentiment analysis, emotional expression indices were extracted by calculating how much eight individual emotions were expressed in CEO messages of sustainability reports of Korean and global companies. Multivariate analysis of variance (MANOVA) was conducted to examine how these emotional expression indices varied according to three corporate characteristics (type, environmental sensitivity, and consumer proximity). Results Companies that are under more legitimacy pressure (i.e., Korean companies, environmentally sensitive companies, and companies closer to consumers) tend to take their business situations more seriously and refrain from expressing emotions in their CEO messages. Conclusions While previous studies only focused on the relationship between legitimacy pressure and information disclosure, this study had theoretical significance in that it analyzed the effect of legitimacy pressure on emotional expression through Python-based text mining. Practical implications for impression management and CEO emotion expression are discussed.

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