Corporations are expected to be transparent on their sustainability impact and keep their stakeholders informed about how large the impact on the environment is, as well as their work on reducing the impact in question. The transparency is accounted for in a, usually voluntary, sustainability report additional to the already required financial report. With new regulations for mandatory sustainability reporting in Sweden, comprehensive and complete guidelines for corporations to follow are insufficient and the reports tend to be extensive. The reports are therefore hard to assess in terms of how well the reporting is actually done. The Sustainability Reporting Maturity Grid (SRMG) is an assessment tool introduced by Cöster et al. (2020) used for assessing the quality of sustainability reporting. Today, the assessment is performed manually which has proven to be both time-consuming and resulting in varying assessments, affected by individual interpretation of the content. This thesis is exploring how assessment time and grading with the SRMG can be improved by applying Natural Language Processing (NLP) on sustainability documents, resulting in a compressed assessment method - The Prototype. The Prototype intends to facilitate and speed up the process of assessment. The first step towards developing the Prototype was to decide which one of the three Machine Learning models; Naïve Bayes (NB), Support Vector Machines (SVM), or Bidirectional Encoder Representations of Transformers (BERT), is most suitable. This decision was supported by analyzing the accuracy for each model and for respective criteria in the SRMG, where BERT proved a strong classification ability with an average accuracy of 96,8%. Results from the user evaluation of the Prototypeindicated that the assessment time can be halved using the Prototype, with an initial average of 40 minutes decreased to 20 minutes. However, the results further showed a decreased average grading and an increased variation in assessment. The results indicate that applying NLP could be successful, but to get a more competitive Prototype, a more nuanced dataset must be developed, giving more space for the model to detect patterns in the data.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-445912 |
| Date | January 2021 |
| Creators | Välme, Emma, Renmarker, Lea |
| Publisher | Uppsala universitet, Avdelningen för visuell information och interaktion, Uppsala universitet, Avdelningen för visuell information och interaktion |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | UPTEC STS, 1650-8319 ; 21029 |
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