“…Rodríguez Bolívar, 2009), carbon-intensive and less carbon-intensive companies (Hrasky, 2012), or very specific content features, such as corporate governance (Kolk, 2008) and stakeholder salience (Weber & Marley, 2012). Ultimately, corporate reporting content has been compared against external data, such as measurements of social and environmental performance provided by the KLD Social Ratings database (Dawkins & Fraas, 2013) and news coverage frequency (Pollach, 2014). On the qualitative side, corporate environmental and social disclosures have been studied with a focus on the language of sustainability (Laine, 2010), rhetorical topics associated with climate change (Ihlen, 2009), rhetorical strategies (Ditlev-Simonsen & Wenstøp, 2011), definitions and operationalizations of sustainability (Ihlen & Roper, 2014), and persuasion (Mason & Mason, 2012).…”