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Walk the green talk? A textual analysis of pension funds' disclosures of sustainable investing

Author

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  • Bauer, Rob
  • Broeders, Dirk
  • van Ool, Annick

Abstract

We analyze the disclosures of sustainable investing by Dutch pension funds in their annual reports by introducing a novel textual analysis approach using state-of-the-art natural language processing techniques to measure the awareness and implementation of sustainable investing. We find that a pension fund's size increases both the awareness and implementation of sustainable investing. Moreover, we analyze the role of signing a sustainable investment initiative. Although signing this initiative increases the specificity of pension fund statements about sustainable investing, we do not find an effect on the implementation of sustainable investing.

Suggested Citation

  • Bauer, Rob & Broeders, Dirk & van Ool, Annick, 2025. "Walk the green talk? A textual analysis of pension funds' disclosures of sustainable investing," Journal of Pension Economics and Finance, Cambridge University Press, vol. 24(2), pages 297-325, April.
    • Handle: RePEc:cup:jpenef:v:24:y:2025:i:2:p:297-325_5
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