The categoriesation of sentiments as either "positive", "negative" or "neutral" is directly related to naratives about economic growth. Through processes of economization and finicialization newsworthy events concerning specific corporations or sectors of the economy or social/cultural events are contextualized and linked with market indicators such as stock indices.
It might be interesting to look into the history of reporting on the stockmarket, or businesses more general. There is some work done by scholars like T. Mitchell or Callon on how "the economy" has become essentialized through particular liberal ideologies and in the later case "devices" such as the stockmarket ticker. Looking at market sentiments from a linguistic perspective might be usefull to analyse this dataset.
In this dataset each row is paragraph of text. The text is a market sentiment that might have been published in the news media or the anual busniess report. Each of these texts is qualified as either "positive", "negative" or "neutral".