Comparability of Sustainability Reports. A Comparative Content Analysis of Austrian Sustainability Reports

2006 ◽  
pp. 581-602 ◽  
Author(s):  
Markus Langer
Keyword(s):  
Content Analysis ◽  
Sustainability Reports ◽  
Comparative Content

A Comparative Content Analysis of Physician, General Public and Media Opinion Leader Posts Regarding Physician-patient Conflicts on Microblog (Preprint)

2020 ◽  
Author(s):  
Wanqi Gong ◽  
Qin Guo
Keyword(s):  
Content Analysis ◽  
Public Opinion ◽  
General Public ◽  
Public Perception ◽  
Medical Science ◽  
Popular Science ◽  
Opinion Leaders ◽  
Objective Evidence ◽  
Comparative Content ◽  
Physician Patient

BACKGROUND Physician-patient conflicts have increased more than ten times from the 2000s to 2010s in China and arouse heated discussion on microblog. However, little is known about similarities and differences among views of opinion leaders from the general public, physician, and media regarding physician-patient conflict issues on microblog. OBJECTIVE This study aimed to explore how opinion leaders from physician, the general public, and media areas framed the posts on major physician-patient conflict issues on microblog. Findings will provide more objective evidence of trilateral (health profession, general public, and media) attitudes and perspectives on physician-patient conflicts. METHODS A comparative content analysis was conducted to examine the posts (N=545) from microblog opinion leaders regarding the major physician-patient conflicts in China from 2012 to 2017. RESULTS Media used significantly more conflict (M=0.16) and attribution frames (M=0.16) but least popularize medical science frame (M=0.03) than physician (M=0.06, p<0.001; M=0.06, p<0.001; M=0.08, p=0.035, respectively) and general public opinion leaders (M=0.06, p<0.001; M=0.09, p=0.003; M=0.12, p<0.001, respectively). There are no significant differences in the use of conflict, cooperation, negative and popular science frames between general public and physician opinion leaders. CONCLUSIONS This imbalanced use of frames by media would cultivate and reinforce the public perception of physician-patient contradiction. The physician and general public opinion leaders share some commons in post frames, implying that they do not have a fundamental discrepancy on physician-patient conflict issues. It is essential to guide and encourage media microbloggers to make every effort to popularize medical science and improve physician-patient relationships.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Corporate Sustainability Indicators In Banking Sector

2014 ◽  
Vol 1 (1) ◽  
pp. 581-584
Author(s):  
Dumitrascu Mihaela ◽  
Ileana Ciutacu ◽  
Iulian Vasile Săvulescu
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Group Level ◽  
Industry Sector ◽  
Sustainability Reports

AbstractThe purpose of this paper is to see the situation regarding the indicators from the Sustainability Reports. For this we use a qualitative research, a content analysis of these reports. Our sample is composed by the banks that develop their activity in our country for which we analysed the last year reports at group level. We choose only an industry sector to obtain the homogeneity of the sample. The findings reveal a number of 86 indicators, which were used in these reports. We analyzed the Global Reporting Initiative (GRI) indicators used by 12 companies. The most reported indicators are EN4, EN8, LA1, LA10, while the last reported indicators are E5, E10 E13 E15, EN20, EN21, EN23, EN27, HR9, HR10 The results obtained are important for future research in this area, for both managers and researchers.

Fitspo at Every Size? A comparative content analysis of #curvyfit versus #curvyyoga Instagram images

Fat Studies ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 154-172 ◽  
Author(s):  
Jennifer B. Webb ◽  
Erin Vinoski Thomas ◽  
Courtney B. Rogers ◽  
Victoria N. Clark ◽  
Elizabeth N. Hartsell ◽  
...  
Keyword(s):  
Content Analysis ◽  
Comparative Content

scholarly journals Prioritization of Workplace Practices: Evidence from Islamic financial institutions

2016 ◽  
Vol 1 (1) ◽  
pp. 401
Author(s):  
Faizah Darus ◽  
Haslinda Yusoff
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Financial Institutions ◽  
Publishing House ◽  
Workplace Environment ◽  
Islamic Financial Institutions ◽  
International Publishing ◽  
Sustainability Reports ◽  
Workplace Practices ◽  
Corporate Social

The aim of this study is to examine the prioritization of workplace practices among Islamic financial institutions in Malaysia for 2012. A content analysis of the annual and sustainability reports were carried out to examine the extensiveness of disclosure relating to information on workplace practices. An Islamic workplace index was used to evaluate the workplace disclosure. The results of the study revealed that skill enhancement and employees-management engagement were the focus for workplace environment among Islamic financial institutions. Particularly, information relating to incentives and bonuses were found to be the most extensively disclosed information.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies, Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Workplace environment; Islamic financial institutions; corporate social responsibility; Malaysia.

scholarly journals Sustainability with (out) compromise: how companies perceive, manage, and communicate trade-off decisions in the practice of corporate sustainability

2021 ◽  
Author(s):  
Merriam Haffar
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Phase Iii ◽  
Strategic Choices ◽  
Trade Off ◽  
Organizational Cognition ◽  
Trade Offs ◽  
Archival Documents ◽  
Sustainability Reports ◽  
Latent Content

The practice of corporate sustainability is beset with compromise; it involves inevitable trade-offs across competing objectives and across a range of stakeholders and time horizons. These trade-offs create tension points that present the company with strategic choices that ultimately shape its overall approach to sustainability. Accordingly, trade-offs constitute a material aspect of a company’s sustainability practice, and ought to be disclosed in sustainability reports. The purpose of this research is therefore to understand how companies perceive, manage, and report on these critical trade-off decisions in the practice of sustainability. To achieve this objective, this dissertation conducted a study in three phases. In Phase I, this study conducted a review and content analysis of the trade-off literature through the lens of the natural resource-based view of the firm. Through this process, this study proposed a hierarchical framework for the analysis of trade-offs based on their root tensions, their interconnections, and their connection to sustainability synergies. In Phase II, this study used an organizational cognition perspective to posit that companies perceive and respond to these trade-off decisions in ways that reflect the company’s underlying sustainability logic. To explore this link, this study performed a content analysis of interviews with sustainability managers, as well as archival documents. This study found that companies with an instrumental logic saw trade-offs as binary and resolved them by counterbalancing the ‘lose’ dimension with ‘wins’ elsewhere. In contrast, companies with an integrative logic saw trade-offs as non-binary, and resolved them through an iterative, risk-based approach. Finally, in Phase III, this study used a legitimacy perspective to determine whether companies are disclosing these trade-offs in their sustainability reports. To do so, this study analyzed sustainability reports and interviews with sustainability managers using content analysis. This study found that 92% of all reporting companies had encountered sustainability trade-offs but had not disclosed them in their reports. Evidence of these accounts were nevertheless present in the implicit (or latent) content of the reports. These findings highlight the negative light in which many companies perceive trade-offs, and the legitimacy threat that their disclosure poses.

scholarly journals Framing international crises: a comparative content analysis of media texts on the collapse of Venezuela

2021 ◽  
Author(s):  
Berti Olinto
Keyword(s):  
Content Analysis ◽  
Latin American ◽  
Media Coverage ◽  
Political Crisis ◽  
International Crises ◽  
National Interests ◽  
Mainstream Media ◽  
News Agencies ◽  
Media Discourses ◽  
Comparative Content

This research explores mainstream and diasporic media coverage and discourses surrounding the Venezuelan economic and political crisis from late March 2017 until early May 2018. A comparative content analysis was applied to a total of 256 news articles, editorials, and stories from the Toronto Star, one of Canada’s largest newspapers, and from La Portada Canadá, a Spanish-language Latin American newspaper in Toronto. The results demonstrated diasporic media’s appropriation of journalistic biases such as human impact, dramatization, and national interests and the reframing of dominant discourses from international news agencies about the Venezuelan crisis. Whereas there are significant similarities between both media’s content regarding the crisis, La Portada Canadá stressed the transnational component of the Venezuelan diaspora through discourses about political and civic engagement in Canada. The Toronto Star focused more on the economic and political components of the crisis, which are closely linked to the country’s national agenda. Keywords: diasporic media, mainstream media, media coverage, media discourses, international crises, humanitarian crisis, Venezuela, Toronto

Intellectual Capital Disclosure in Sustainability Reports

2013 ◽  
pp. 195-214 ◽  
Author(s):  
Giovanni Bronzetti ◽  
Romilda Mazzotta ◽  
Graziella Sicoli ◽  
Maria Assunta Baldini
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

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