The DOI matches its Crossref record; 31 of the 31 references it cites were found in a registry or an index.
Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis
Abstract
A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding the best way to measure each individual disclosure. Based on observations made during the conduct of a 100‐year content analysis study, which examined a broad range of Shell’s corporate reports, this paper argues that an exclusive focus on annual reports is likely to result in an incomplete picture of reporting practices. It also contributes further insights to the debate on measurement techniques, arguing that while measurement in sentences may be carried out with greater accuracy than measurement in proportions of a page, the former is likely to give less relevant results than the latter.
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Cites
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Shelley, M., & Krippendorff, K. (1984) · Journal of the American Statistical Association · doi:10.2307/2288384 · Cited by 24,312
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Parker, E. B., & Holsti, O. R. (1970) · American Sociological Review · doi:10.2307/2093233 · Cited by 4,564
Gray, R., Kouhy, R., & Lavers, S. (1995) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579510146996 · Cited by 3,321
Some determinants of social and environmental disclosures in New Zealand companies
Hackston, D., & Milne, M. J. (1996) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579610109987 · Cited by 2,165
Managing Public Impressions: Environmental Disclosures in Annual Reports
Neu, D., Warsame, H., & Pedwell, K. (1998) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(97)00008-1 · Cited by 1,809
A Study of the Environmental Disclosure Practices of Australian Corporations
Deegan, C., & Gordon, B. (1996) · Accounting and Business Research · doi:10.1080/00014788.1996.9729510 · Cited by 1,526
Corporate Social Reporting: A Rebuttal of Legitimacy Theory
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Exploring the reliability of social and environmental disclosures content analysis
Milne, M. J., & Adler, R. W. (1999) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579910270138 · Cited by 1,425
Gray, R., Owen, D., & Adams, C. A. (1996) · ENLIGHTEN (Jurnal Bimbingan dan Konseling Islam) · Cited by 1,257
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Cited by
O’Donovan, G. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435870 · Cited by 1,450
Using content analysis as a research method to inquire into intellectual capital reporting
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004) · Journal of Intellectual Capital · doi:10.1108/14691930410533704 · Cited by 1,253
Risk reporting: A study of risk disclosures in the annual reports of UK companies
Linsley, P. M., & Shrives, P. J. (2006) · The British Accounting Review · doi:10.1016/j.bar.2006.05.002 · Cited by 776
Content analysis of social, environmental reporting: what is new?
Guthrie, J., & Abeysekera, I. (2006) · Journal of Human Resource Costing & Accounting · doi:10.1108/14013380610703120 · Cited by 503
Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms
Campopiano, G., & De Massis, A. (2015) · Journal of Business Ethics · doi:10.1007/s10551-014-2174-z · Cited by 473
Metadata
- Authors
- Unerman, J.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 2000-12-01
- Volume
- 13
- Issue
- 5
- Pages
- 667-681
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W2028936493
- Cited by
- 936
- References
- 31
- FWCI
- 25.11
- Type
- journal article
- Language
- en
- Open access
- closed
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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