This study addresses the fundamental task of discourse unit detection – the critical initial step in discourse parsing. We analyze how various discourse frameworks conceptualize and structure discourse units, with a focus on their underlying taxonomies and theoretical assumptions. While approaches to discourse segmentation vary considerably, the extent to which these conceptual divergences influence practical implementations remains insufficiently studied. To address this gap, we investigate similarities and differences in segmentation across several English datasets, segmented and annotated according to distinct discourse frameworks, using a simple, rule-based heuristics. We evaluate the effectiveness of rules with respect to gold-standard segmentation, while also checking variability and cross-framework generalizability. Additionally, we conduct a manual comparison of a sample of rule-based segmentation outputs against benchmark segmentation, identifying points of convergence and divergence.Our findings indicate that discourse frameworks align strongly at the level of segmentation: particular clauses consistently serve as the primary boundaries of discourse units. Discrepancies arise mainly in the treatment of other structures, such as adpositional phrases, appositions, interjections, and parenthesised text segments, which are inconsistently marked as separate discourse units across formalisms.

This paper presents the Polish Discourse Corpus, a pioneering resource of this kind for Polish and the first corpus in Poland to employ the ISO standard for discourse relation annotation. The Polish Discourse Corpus adopts ISO 24617-8, a segment of the Language Resource Management – Semantic Annotation Framework (SemAF), which outlines a set of core discourse relations adaptable for diverse languages and genres. The paper overviews the corpus architecture, annotation procedures, the challenges that the annotators have encountered, as well as key statistical data concerning discourse relations and connectives in the corpus. It further discusses the initial phases of the discourse parser tailored for the ISO 24617-8 framework. Evaluations on the efficacy and potential refinement areas of the corpus annotation and parsing strategies are also presented. The final part of the paper touches upon anticipated research plans to improve discourse analysis techniques in the project and to conduct discourse studies involving multiple languages.