Mapping the Web Search Patterns of Sustainability Reporting Queries: Implications for Corporate Governance

Abstract

Background: Sustainability reporting has increasingly become a regulated and strategically significant component of corporate governance, while digital platforms play a growing role in shaping how such information is searched for, accessed, and interpreted within a strategic management context. 

Purpose: The aim of this study is to examine the semantic and behavioural structure of online search queries related to sustainability reporting and to identify dominant patterns of digital informational demand. 

Study design/methodology/approach: The study applies qualitative thematic content analysis and digital search analytics using data from AnswerSocrates and AnswerThePublic. A set of interrogative queries was coded into thematic categories, and cross-platform comparison was conducted across search engines, AI environments, and social media platforms. 

Findings/conclusions: The findings show that Google search queries related to sustainability reporting are predominantly framed as a regulatory and compliance-driven issue, accompanied by strong implementation and professional orientations. AI-mediated prompts (ChatGPT, Gemini) connected with sustainability reporting demonstrate a more solution-driven and market-oriented character. Social media queries (YouTube, TikTok, Instagram) further indicate the dual role of these platforms as spaces for showcasing corporate sustainability practices and exploring career opportunities. 

Limitations/future research: The study is limited by country-specific focus, potential subjectivity in coding, and the static nature of search data. Future research may expand geographical scope and explore longitudinal developments.