The Dictionary Structure
The table below reports the structure of the EES Dictionary, elaborated from the previous works of Baiers et al. (2020) and Dimson et al. (2015). In particular, the EES Dictionary represents an extended version of the ESG Dictionary (Baiers et al., 2020) where existing terms have been reclassified into 3 dimensions, namely "Environmental", "Economic, and "Social" and 12 categories. Moreover, the original list of terms has been extended by including machine-classified terms, related to the above-mentioned dimensions, and extracted from a corpus of 34,764 sustainability-related documents produced by 2,902 European energy firms. The EES Dictionary is aimed at classify real-world text according to the proposed sustainability dimensions and categories, providing a quantitative measure of the emphasis placed on sustainability issues by the authors of the analyzed texts. According to Dimson and colleagues (2015), two-words phrases have been added to the dictionary in order to disambiguate the interpretation of texts during the classification task.
Table I: Dimensions, Categories and Words Included
| Dimension | Category | Word/Phrase |
|---|