Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

Methodological issues ‐ Reflections on quantification in corporate social reporting content... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570010353756
Publisher site
See Article on Publisher Site

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.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Dec 1, 2000

Keywords: Company reports; Disclosure; Environmental management; Social responsibility

References

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