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Work-Life Balance Disclosure in European Corporate Reporting (2019-2024): Processed Dataset

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Zenodo2026-08-24 更新2026-10-01 收录
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Abstract This study examines how large European listed companies communicate work-life balance (WLB) and family-friendly workplace practices in corporate sustainability reporting during the emergence of the Corporate Sustainability Reporting Directive (CSRD). The analysis covers 150 companies over the 2019–2024 period and applies dictionary-based text mining and qualitative screening to identify narrative and numerical WLB-related disclosures. The study focuses on flexible and hybrid work, family-related leave, employee wellbeing, and organisational support, and examines changes in disclosure patterns over time, with particular attention to the first CSRD-oriented reporting year. Dataset description This record contains the processed dataset used in the empirical analysis of the study "Work-Life Balance Disclosure in CSRD-compliant Sustainability Reporting". The dataset provides report-level narrative, numerical and total disclosure occurrence measures across six WLB categories: explicit work-life balance framing; flexible work and scheduling autonomy; remote, hybrid and home-based work; family-related leave and caregiving support; wellbeing, mental health and burnout; and organisational support and workplace culture. The measures were generated from publicly available annual reports, sustainability reports, integrated reports and universal registration documents. Across the full study corpus, the analysis identified 38,903 WLB-related disclosure occurrences. The underlying corporate reports are not redistributed through this repository. Detailed information on the dictionary construction, text-processing methodology and statistical analysis is provided in the associated manuscript.

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Zenodo
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2026-08-24
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