Socioenvironmental disclosure and organized hypocrisy

Organized hypocrisy and its implications on sustainability reports still need to be addressed to understand socioenvironmental disclosure practices related to responsible economy business models. This research analyzes organized hypocrisy, comparing companies’ sustainability disclosure with information published in the media using natural language processing techniques. We analyze longitudinal data of Brazilian and US companies in the oil and gas sector. Text sentiment analysis technique was used to analyze 18,654 occurrences. The results highlight the discrepancy between the sources of information analyzed, and an organized hypocrisy score was proposed. The study shows that differences between the disclosure produced internally and externally to companies are important to understand stakeholders’ perceptions about sustainability practices and organized hypocrisy. We propose a method for analyzing the corporate sustainability report over time and comparing it with other sources of information and different organizations.