Integration of GRI standards in the sustainability reporting of Borussia Dortmund: a longitudinal RAG analysis

What is it about?

Professional football clubs are increasingly expected to show how they contribute to society, the environment, and good governance. This study looks at how one major club, Borussia Dortmund, has reported on its sustainability efforts over the past eight years. We find that the club’s reports have improved over time. Early reports focused mainly on positive stories and community activities, while more recent reports include clearer data, structured information, and references to international standards. This shows a shift from simple storytelling to more transparent and accountable reporting. However, some areas, especially environmental and governance topics, are still less developed. The study also explores the use of artificial intelligence (AI) to analyze these reports. Using a method called Retrieval-Augmented Generation (RAG), we were able to systematically review large amounts of text and track changes over time. The AI helped identify patterns and trends efficiently, but human review was still necessary to ensure accuracy and context. Overall, the research shows that sustainability reporting in professional football is becoming more structured and important, especially due to new regulations in Europe. It also demonstrates that AI can be a useful tool to support transparency and evaluation, but it should complement, not replace, human judgment.

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Photo by Francesco Gallarotti on Unsplash

Photo by Francesco Gallarotti on Unsplash