“…Content analysis is ''an empirically grounded method, exploratory in process, and predictive or inferential in intent'' (Krippendorf, 2004, p. xvii). It has been widely used in empirical research on business ethics and CSR, for example, in relation to corporate whistleblowing policies (Hassink et al, 2007), recruitment practices (Daspro, 2009), and ethical codes (Helin and Sandström, 2007;Stevens, 1994), as well as social and environmental reporting (Campbell and Slack, 2008;Gray et al, 1995;Maignan and Ralston, 2002;Milne and Adler, 1999), environmental advertising (Banerjee et al, 1995), and reputation analysis (Deephouse, 2000). With this methodology being adopted, we could identify the types of child impacts deemed relevant, newsworthy, and important by key stakeholders, rather than prescribing which issues ''should'' be taken into consideration.…”