AI-Enhanced Insights: Sentiment analysis of sustainability reporting and its impact on economic and environmental performance in ASEAN public companies

Authors

  • Yen Wen Chang Taylor’s Business School, Taylor’s University, Selangor, Malaysia
  • Hafezali Iqbal Hussain School of Business and Economics, Universiti Brunei Darussalam, Gadong, Brunei
  • Hamdan Amer Ali Al-Jaifi Accounting and Finance Department, University of Doha for Science and Technology, Doha, Qatar
  • Mohsin Ali Department of Finance, Monash University, Selangor, Malaysia

Keywords:

Sustainability Reporting, Corporate Governance, Sentiment Analysis, Machine Learning

Abstract

This study examines the impact of sustainability reporting and corporate governance on the economic and environmental performance of ASEAN public-listed companies. This study employed machine learning to perform sentiment analysis to extract the sentiment polarity and scores for sustainability reporting. The panel data analysis showed that sustainability reporting has a positive and significant effect on economic performance but a negative and significant impact on environmental performance. However, corporate governance has an adverse effect on economic performance but a statistically significant impact on environmental performance. This study contributes to the literature by employing machine learning methods to extend existing theories.

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Published

2026-01-27

How to Cite

Chang, Y. W., Hussain, H. I., Ali Al-Jaifi, H. A., & Ali, M. (2026). AI-Enhanced Insights: Sentiment analysis of sustainability reporting and its impact on economic and environmental performance in ASEAN public companies. Environment-Behaviour Proceedings Journal, 10(SI43). Retrieved from https://ebpj.e-iph.co.uk/index.php/EBProceedings/article/view/7718

Issue

Vol. 10 No. SI43 (2025): Dec. 11th International Conference on Science & Sosial Research Virtual conference, CSSR 2024, 18 Dec 2024 (DRAFT)

Section

Artificial Intelligence Environment

License

Copyright (c) 2025 Yen Wen Chang, Hafezali Iqbal Hussain, Hamdan Amer Ali Al-Jaifi, Mohsin Ali

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.