ESG Reporting in the Digital Era: Unveiling Public Sentiment and Engagement on YouTube

Erokhin, D. ORCID: https://orcid.org/0000-0002-5191-0579 (2025). ESG Reporting in the Digital Era: Unveiling Public Sentiment and Engagement on YouTube. Sustainability 17 (15) e7039. 10.3390/su17157039.

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Abstract

This study examines how Environmental, Social, and Governance (ESG) reporting is communicated and perceived on YouTube. A dataset of 553 relevant videos and 5060 user comments was extracted on 2 April 2025 ranging between 2014 and 2025, and sentiment, topic, and stance analyses were applied to both transcripts and comments. The majority of video content strongly endorsed ESG reporting, emphasizing themes such as transparency, regulatory compliance, and financial performance. In contrast, viewer comments revealed diverse stances, including skepticism about methodological inconsistencies, accusations of greenwashing, and concerns over politicization. Notably, statistical analysis showed minimal correlation between video sentiment and audience sentiment, suggesting that user perceptions are shaped by factors beyond the tone of the videos themselves. These findings underscore the need for more rigorous ESG frameworks, enhanced standardization, and proactive stakeholder engagement strategies. The study highlights the value of online platforms for capturing stakeholder feedback in real time, offering practical insights for organizations and policymakers seeking to strengthen ESG disclosure and communication.

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