Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context

Beck, A. Cornelia; Campbell, David; Shrives, Philip

doi:10.1016/j.bar.2010.05.002

Cited by 298 publications

(361 citation statements)

References 85 publications

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“…For example, Guthrie et al (2004) used content analysis to analyze capital reporting [76]. Beck et al applied the method in environmental reporting research [77]. For the underlying study, content analysis has been used to analyze the sample of forty reports of publicly listed Canadian mining and energy companies.…”

Section: Sample and Methodologymentioning

confidence: 99%

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Dilling

2016

Sustainability

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This study empirically analyzes reporting on long-term value creation for Canadian public mining and energy companies. It represents an important first step in determining the quality of reporting and its determinants for large public companies. In this exploratory empirical study, a reporting quality scoring index was developed to measure disclosure quality of long-term value creation reporting. Content analysis was used to examine financial and sustainability reports for a sample of twenty Canadian public mining and energy companies. Corporate disclosure quality scores were then calculated by assessing the quality of reporting in four main categories. The findings suggest that overall disclosure quality on long-term value creation is still low. Companies disclosing higher quality information on long-term value creation are of bigger size, operate in the basic materials sector, have an independent board, are listed in the Dow Jones Sustainability Index, experience higher stock volatility and use more words related to long-term value creation in their annual financial and non-financial reports. In order to increase and restore stakeholder trust and credibility as well as a tool to maintain stability, it is strongly recommended to introduce adequate mandatory standardization resulting in a set of internationally recognized reporting standards as well as a requirement for external assurance of reports.

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Section: Sample and Methodologymentioning

confidence: 99%

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Dilling

2016

Sustainability

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“…Previous studies mainly emphasized on economic impact through brand equity (Benoit-moreau 2011). Others on the other hand, focused on the social impacts such as externalities of business operation on community (Beck, Campbell and Shrives 2010) and environmental impacts by decreasing negative effects on natural resources (Farouk, Cherian, & Jacob 2012). Little attention was given to the environmental accounting per se.…”

Section: Archives Of Business Research (Abr)mentioning

confidence: 99%

“…It also helps a company to establish a satisfactory environmental image and create competitive advantage (Beck et al, 2010;Raska & Shaw, 2012). As pointed, environmental accounting is not only a matter of accounting, but it also matters for sustainable development (Husser et al, 2012;Farouk, Cherian & Jacob, 2012).…”

Section: Benefits Of Evironmental Accountingmentioning

confidence: 99%

Remuneration and Management Behavior Evaluation: A Critical Review

Yuliarini

Ismail²

2016

ABR

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Environmental accounting (EA) practices are developing rapidly in some countries and has a positive impact on their organizations. Sustainability report (SR), as an indicator of EA practices, helps company in improving its reputation, set by the management. However, some countries in ASEAN including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines on environmental practices such as the Global Reporting Initiative (GRI). Another prospect in GRI is remuneration. Remuneration is a part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concerns. This is a review paper that provides discussion on remuneration structure and the consistency of EA practices in the Sustainability Report.

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“…We employed some quantitative content analysis (e.g. sentence and paragraph counts) but we mainly used qualitative content analysis which involved identifying themes and capturing the effects of narrative and context on the meaning of the content (Beck et al, 2010). In this research, content analysis was used more broadly than solely for text analysis.…”

Section: Initial Data Analysismentioning

confidence: 99%

“…In this research, content analysis was used more broadly than solely for text analysis. Analysis of semiotics, which is at the core of content analysis (Beck et al, 2010), was employed to analyse, in addition to text, other elements such graphics and photos (Ramo, 2011). Elements specific to website design (e.g.…”

Section: Initial Data Analysismentioning

confidence: 99%

Conceptualising how SMEs incorporate green content in their websites

Parker

Bellucci

Torlina

et al. 2014

AJIS

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This paper presents a framework on how Small and Medium Enterprises (SMEs) can proactively incorporate content relating to their ecological responsibility (or green) activities in their websites. SME studies offer limited guidance on, and conceptualisation of, how organisations can incorporate different types of content into their website designs. This paper addresses this problem by presenting the results of an exploratory, qualitative content analysis of Australian SME websites where emergent themes are interpreted using framing and legitimacy theories. The themes are grouped under three dimensions (location, presentation, and specificity) to form a theoretically-informed framework. The paper outlines how scholars can use the framework to develop models and carry out evaluations regarding how SMEs embed green content, and potentially other specific content types, in their websites. It also summarises how the framework can assist SMEs (or website developers serving them) make informed decisions regarding framing their websites as green, or de-emphasising this content, by paying attention to its location (e.g. homepage, navigation bars) and presentation (e.g. how paragraphs, images, etc are used) within webpages. The legitimacy or credibility of the green content can be enhanced using different types of specificity (e.g. statistics, detail of processes and actions, and third-party substantiation).

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Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context

Cited by 298 publications

References 85 publications

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Remuneration and Management Behavior Evaluation: A Critical Review

Conceptualising how SMEs incorporate green content in their websites

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