Narrative Disclosure from the Perspective of Text Analysis and Computational Linguistics

Abstract

In recent years, narrative disclosure has become an essential mechanism for organizations tocommunicate complex technological development tostakeholders in ways that extend beyondnumerical indicators. This research examines narrative disclosure through the lens of text analysisand computational linguistics, aiming to uncover the linguistic patterns, rhetorical strategies, andnarrative structures that shape the communication of technology-related information in corporatereports.
Drawing on a corpus of publicly available annual reports and voluntary technology-relateddisclosures, this study employs a mixed-method approach that integrates qualitative discourseanalysis with computational tools, including natural language processing (NLP), keyword frequencyanalysis, and syntacticpattern extraction. The study seeks to identify how companies linguisticallyframe digital transformation, cybersecurity risks, artificial intelligence adoption, and innovationstrategies in their narrative disclosures.