scholarly journals Content analysis in social and environmental reporting research: trends and challenges

2015 ◽  
Vol 16 (2) ◽  
pp. 166-195 ◽  
Author(s):  
Petros Vourvachis ◽  
Thérèse Woodward
Keyword(s):  
Content Analysis ◽  
Meta Analysis ◽  
Relevant Literature ◽  
Validity And Reliability ◽  
Environmental Reporting ◽  
Specific Content ◽  
Content Type ◽  
Coding Schemes ◽  
Recent Developments ◽  
Social And Environmental Reporting

Purpose – The purpose of this paper is to review the use of content analysis in social and environmental reporting (SER) research. It explores how the relevant literature has evolved over time and particularly how recent developments have affected the validity and reliability challenges that researchers face when executing the method. Design/methodology/approach – The paper combines a quasi-systematic review of the literature employing content analysis (examining a sample of 251 studies published over the last 40 years in a wide array of journals with interest in the field), with a largely interpretive meta-analysis, using an index, considering the research questions asked and frameworks used as well as the specific content analysis decisions. Findings – A number of issues of concern in the use of the method are identified, mainly over comparability and reliability of coding schemes. Potential explanations are developed and methodological refinements that could enhance the usefulness of content analysis methods in SER research are subsequently proposed. Research limitations/implications – It should be acknowledged that, as 251 SER studies have been reviewed, there is always the possibility that some unique studies that could have contributed in the discussion have been ignored. Practical implications – By reviewing the use of the method in a comprehensive sample of 251 SER studies published over the last 40 years in a wide array of journals with interest in the field, the paper also offers a guide for researchers (particularly in the SER field) wishing to employ content analysis in the future. Originality/value – The paper contributes to the literature by offering a critical and comprehensive review of the method’s theoretical underpinnings and application in SER research, and by describing changing patterns in content analysis, in order to help build a more secure foundation for future work.

Motivations for corporate social and environmental reporting: New Zealand evidence

2016 ◽  
Vol 7 (3) ◽  
pp. 449-472 ◽  
Author(s):  
Stevie Dobbs ◽  
Chris van Staden
Keyword(s):  
Content Analysis ◽  
New Zealand ◽  
Stakeholder Engagement ◽  
Current View ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Social And Environmental Reporting ◽  
Survey Responses ◽  
Corporate Social

Purpose This paper aims to investigate corporate motivations for voluntarily reporting social and environmental information in New Zealand. The approach used in this study also gives the opportunity to gain insights into the internal systems and views of companies and allows the authors to make better judgements of the intentions of companies in undertaking corporate social responsibility (CSR) reporting. Design/methodology/approach A survey is used and then extended to match corporate survey responses with content analysis results of actual company reporting. The results of the survey and the content analysis are examined both individually and collectively to gather more context for corporate motivations. Findings The authors find that community concerns and shareholder rights were the most important factors that influenced the companies’ decision to report. The driving force for a sustainability agenda within these companies is usually a member of senior management. The authors also find that reporting frameworks and highly formalised internal systems were not frequently used, external assurance of CSR reporting was lacking and there were low levels of stakeholder engagement. A commitment to reporting comprehensive CSR disclosures and accepting responsibility towards a range of stakeholders were, therefore, not in evidence. Research limitations/implications For researchers, the value is in further revising analysis techniques and expanding existing research methods used in this area. The study brings together important CSR topics from across the literature, including reporting levels and characteristics, internal CSR systems, CSR assurance and stakeholder engagement, to investigate the motivation for CSR reporting. Practical implications The results suggest that New Zealand companies are not currently fully committed to social and environmental reporting and that CSR reporting is most likely used to create the impression of being concerned about sustainability to increase legitimacy with stakeholders and society. The results highlight the importance of having formalised systems to ensure that disclosures are accurate and comprehensive. Originality/value The results contribute to the literature by providing a current view of the motivations for reporting companies to report or not report. The approach used gives the opportunity to gain insights into the internal systems and views of companies and allows the authors to make better judgements of the intentions of companies in undertaking CSR reporting.

Empathy, closeness, and distance in non-profit accountability

2018 ◽  
Vol 32 (1) ◽  
pp. 224-254 ◽  
Author(s):  
Ericka Costa ◽  
Caterina Pesci ◽  
Michele Andreaus ◽  
Emanuele Taufer
Keyword(s):  
Multiple Perspectives ◽  
Structured Interviews ◽  
Environmental Reporting ◽  
Multiple Stakeholders ◽  
Edith Stein ◽  
Self Assessment ◽  
Content Type ◽  
Non Profit ◽  
Level 3 ◽  
Social And Environmental Reporting

Purpose Drawing on the phenomenological concepts of “empathy” and “communal emotions” developed by Edith Stein (1917, 1922), the purpose of this paper is to discuss the co-existence both of the legitimacy and accountability perspectives in voluntarily delivered social and environmental reporting (SER), based on different “levels of empathy” towards different stakeholders. Design/methodology/approach The paper adopts an interpretive research design, drawn from Stein’s concept of empathy by using a mixed-method approach. A manual content analysis was performed on 393 cooperative banks’ (CB) social and environmental reports from 2005 to 2013 in Italy, and 14 semi-structured interviews. Findings The results show that CBs voluntarily disclose information in different ways to different stakeholders. According to Stein, the phenomenological concept of empathy, and its understanding within institutions, allows us to interpret these multiple perspectives within a single social and environmental report. Therefore, when the process of acquiring knowledge in the CB–stakeholder relationship is complete and mentalised (level 3, re-enactive empathy), the SER holds high informative power, consistent with the accountability perspective; on the contrary, when this process is peripheral and perceptional (level 1, basic empathy), the SER tends to provide more self-assessment information, attempting to portray the bank in a positive light, which is consistent with the legitimacy perspective. Originality/value The concept of empathy introduced in this paper can assist in interpreting the interactions between an organisation and different stakeholders within the same social and environmental report. Moreover, the approach adopted in this paper considers different stakeholders simultaneously, thus responding to previous concerns regarding the lack of focus on multiple stakeholders.

Social responsibility disclosure in the international gambling industry: a research note

2016 ◽  
Vol 24 (1) ◽  
pp. 73-90 ◽  
Author(s):  
Tiffany Cheng Han Leung ◽  
Rob Gray
Keyword(s):  
Social Responsibility ◽  
A Priori ◽  
Responsible Gambling ◽  
Research Note ◽  
Environmental Reporting ◽  
Content Type ◽  
Gambling Industry ◽  
International Industry ◽  
Controversial Industries ◽  
Social And Environmental Reporting

Purpose This paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial industries. The literature is ambivalent over the extent to which it is expected to see corporate social responsibility and social disclosure employed as active legitimation strategies. However, the apparent importance of “responsible gambling” in both the literature and in gambling industry initiatives suggests, at least a priori, that the international industry is active in some degree of legitimation. Design/methodology/approach This exploratory study examines the social and environmental disclosures of a sample of large companies in each of five countries over a three-year period using conventional content analysis. Findings The results are unexpected in that, although disclosure is dominated by employee- and director-related, other areas of social and environmental – and indeed economic – activity feature hardly at all. There is remarkably little disclosure around responsible gambling. Research limitations/implications The paper is a research note based on a range of samples across five countries and is, inevitably, tentative. The implications, albeit tentative, include the need to re-theorise corporate disclosure, especially in the controversial sectors. Originality/value The note adds to the accounting literature concerned with the controversial industries and contributes to the scarce social accounting research in the gambling sector. The authors hope that the research will be useful in guiding more focused and in-depth studies into this increasingly important and counter-intuitive area.

What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector

2019 ◽  
Vol 32 (1) ◽  
pp. 21-41 ◽  
Author(s):  
Floriana Fusco ◽  
Paolo Ricci
Keyword(s):  
Public Sector ◽  
State Of The Art ◽  
Environmental Accounting ◽  
Future Research ◽  
Academic Journals ◽  
Environmental Reporting ◽  
Bibliometric Method ◽  
Content Type ◽  
The Public ◽  
Social And Environmental Reporting

PurposeThe purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting different streams and the main gaps in current literature and providing input for future research.Design/methodology/approachA bibliometric method was used to analyse the characteristics, citation patterns and content of 38 papers published in international academic journals.FindingsThe findings show that the research on social and environmental reporting in the public sector is still at an early stage. Current investigations, although slowly on the increase, are still very few and localised. Most papers are about the reasons why public organisations report, what and how they report, but there are so many aspects that need to be investigated more in-depth or require extra validation in order to open new directions for future research, among which the relationship with and the differences between other non-financial type of reporting, namely ICR and IR.Research limitations/implicationsThe study shows some limitations, mainly related to the adoption of the bibliometric method. Indeed, it does not take into account books and chapters but only papers published in international and academic journals. This leads to exclude a significant part of the existing literature and other relevant contributions on the field.Originality/valueSocial and environmental reporting practices are quickly spreading in the public sector. The field is particularly interesting, given the specific connotations of this kind of organisations. However, the literature is clearly not exhaustive and there is not a comprehensive and systematic review of the state of the art on the subject.

Capturing toleration on social networks sites using internet-mediated research: June 30th Egyptian revolution case study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Noha A. Nagy ◽  
Amira S.N. Tawadros ◽  
Amal S. Soliman
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Web Content ◽  
Validity And Reliability ◽  
Social Phenomena ◽  
Egyptian Revolution ◽  
Content Type ◽  
Analysis Process ◽  
Egyptian Culture

Purpose This paper aims at understanding the dynamics underlying toleration as a complex social phenomenon and its pattern on Facebook during the June 30th revolution in Egypt. Thanks to the huge advances in ICT, internet-mediated research (IMR) has become one of the most prominent research methodologies in social sciences. Discussions on social network sites cannot be neglected in studying the dynamics complex and emerging social phenomena such as changes in public opinion, culture, attitudes and virtues. Design/methodology/approach To fulfill this aim, the researchers used web content analysis as a method inside IMR paradigm to analyze the discussions on Tamarrod’s Facebook page in the period from June 30th to July 5th and to examine the emerging overall pattern of toleration. Findings The results show indications that toleration is inherent in the Egyptian culture, and that the Egyptian society still keeps its reputation as a highly tolerant society, even in crises periods where tensions are witnessed everywhere. Moreover, the results also show that the web content analysis process proposed in this study is highly reliable and valid. Originality/value The importance of the study lies in introducing a computational and empirical approach to analyze web content in a semi-automated way and proving its validity and reliability to study social phenomena such as toleration.

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Societal Issues ◽  
Corporate Social Responsibility Reporting ◽  
Sustainability Issue ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh. Design/methodology/approach This study uses a content analysis to capture a firm’s CSR practices, based on various attributes of social and environmental reporting made by the firm. Based on these attributes, a corporate social responsibility reporting index (CSRI) is constructed. To examine the causal relationship between institutional shareholding and firm CSR practices, this study uses a simultaneous equations approach to control the endogeneity problem. Findings The finding of this study is that both CSR reporting and institutional shareholding negatively influence each other. Research limitations/implications This study is subject to some limitations such as the subjectivity or judgement associated in the coding process. Practical implications If the institutional investors are not concerned with its environmental and societal issues, there will be a sustainability issue for the business because companies will continue ignoring the employee health and hygiene, education, training and welfare. Their ignorance of these societal issues will lead to compromising the quality of living for important stakeholders within the society. Originality/value This study contributes the literature on CSR reporting.

scholarly journals Sustainability, responsibility and ethics: different concepts for a single path

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Riccardo Torelli
Keyword(s):  
Critical Discussion ◽  
Critical Approach ◽  
Environmental Reporting ◽  
Content Type ◽  
Basic Meaning ◽  
Deep Meaning ◽  
The Difference ◽  
Social And Environmental Reporting ◽  
Corporate Social ◽  
Single Path

Purpose The purpose of this paper is to analyse the concepts of sustainability, responsibility and ethics focussing on their links and differences, also to understand how companies move respectively in these field; to understand how companies sometimes move away from the basic and deep meaning of these concepts, landing in a merely utilitarian sphere of personal advantage where ethics, instead of being an irreplaceable and essential stronghold, is found to be a fiction or just an instrument. Design/methodology/approach The methodology used assumes a theoretical critical approach and, based on the vast literature on the items, is based on a conceptual analysis of the themes of sustainability, corporate social responsibility (CSR) and ethics and of the behaviour that companies can adopt in the three contexts. A critical approach to these issues and concepts can effectively help us to understand how companies are responding to external demands and to the challenges of responsibility and sustainability, which are becoming increasingly pressing. Findings Ethics, sustainability, CSR and social and environmental reporting are distinct constructs with different meanings but linked by important conceptual and operational relationships. Research limitations/implications The results of the research are the consequence of the application of a critical approach based on a theoretical analysis of the concepts under study. It would be interesting to support the results achieved with empirical research studies. Practical implications This conceptual path helps scholars and companies themselves to understand the difference between the three key concepts analysed. Only by understanding the basic meaning will it be possible to really make one’s own and pursue it in the correct way. Social implications Nowadays, the authors are overwhelmed by these three concepts which are used as synonyms and incorrectly. This leads to confusion and misunderstandings. Knowledge of the characteristics and differences between these concepts and their concrete applications is of great importance. Originality/value This study tries to provide a critical discussion of how the three concepts intersect and differentiate, leading to concrete results or results that have nothing to do with their meaning. There are no conceptual papers in the literature that deal with the three concepts and also analyse the implications on the real world.

Legal and Sharīʿah non-compliance risks in Nigerian Islamic finance industry: a review of the literature

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zakariya Mustapha ◽  
Sherin Binti Kunhibava ◽  
Aishath Muneeza
Keyword(s):  
Content Analysis ◽  
Qualitative Methodology ◽  
Financial Institution ◽  
Relevant Literature ◽  
Forward Direction ◽  
Islamic Finance ◽  
Content Type ◽  
Finance Industry ◽  
The Impact ◽  
Research Studies

Purpose The purpose of this paper is to review the literature on Islamic finance vis-à-vis legal and Sharīʿah non-compliance risks in its transactions and judicial dispute resolution in Nigeria. This is with a view to putting forward direction for future studies on the duo of legal and Sharīʿah non-compliance risks and their impact in Islamic finance. Design/methodology/approach This review is designed as an exploratory study and qualitative methodology is used in examining relevant literature comprising of primary and secondary data while identifying legal risk and Sharīʿah non-compliance risks of Nigeria’s Islamic finance industry. Using the doctrinal approach together with content analysis, relevant Nigerian laws and judicial precedents applicable to Islamic finance practice and related publications were examined in determining the identified risks. Findings Undeveloped laws, the uncertainty of Sharīʿah governance and enforceability issues are identified as legal gaps for Islamic finance under the Nigerian legal system. The gaps are inimical to and undermine investor confidence in Nigeria’s Islamic finance industry. The review reveals the necessity of tailor-made Sharīʿah-based regulations in addition to corresponding governance and oversight for a legally safe and Sharīʿah-compliant Islamic finance practice. It brings to light the imperative for mitigating the legal and Sharīʿah non-compliance risks associated with Islamic finance operations as crucial for Islamic finance businesses, Islamic finance institutions and their sustainable development. Research limitations/implications Based on content analysis, the review is wholly doctrinal and does not involve empirical data. Legal safety and Sharīʿah compliance are not to be compromised in Islamic finance operations. The review would assist relevant regulators and investors in Islamic financial enterprises to understand and determine the impact and potential ramifications of legal safety and Sharīʿah non-compliance on Islamic Finance Institutions. Practical implications This study provides an insight into the dimensions and ramifications of legal and Sharīʿah non-compliance risks of Nigeria’s Islamic finance industry. This study is premised on the imperative for research studies whose outcome would inform regulations that strike a balance between establishing Islamic financial institution/business and ensuring legal certainty and Sharīʿah compliance of their operations. This study paves way for this kind of research studies. Originality/value The findings and discussions provide a guide for regulators and researchers on the identification and mitigation of legal and Sharīʿah non-compliance risks in Islamic finance via a literature review. This study, the first of its kind in Nigeria, advances the idea that research into legal and Sharīʿah non-compliance risks of Islamic financial entities is key to mitigating the risks and fostering the entities and their businesses.

Emerging phenomenon of corporate social and environmental reporting in China

2017 ◽  
Vol 8 (3) ◽  
pp. 386-415 ◽  
Author(s):  
Shengli Yu ◽  
Anna Lee Rowe
Keyword(s):  
Peer Pressure ◽  
Theoretical Framework ◽  
Environmental Reporting ◽  
Senior Managers ◽  
Content Type ◽  
Theoretical Approaches ◽  
Managerial Perceptions ◽  
Social And Environmental Reporting ◽  
Corporate Social ◽  
Depth Interviews

Purpose The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the lenses of senior managers. Design/methodology/approach Using the interpretive tenets of engagement research, semi-structured in-depth interviews were adopted to explore the perceptions of senior managers from 21 large companies in various industries. The aim is to make sense of the emerging CSER phenomenon occurring in the field through engagement, observation and penetrating interviews. Findings The findings identify the main enablers driving CSER in China as: regulations and government influence; management awareness; benefits to company image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western-based theoretical approaches in a Chinese context where companies operate against a different socio-economic, political, regulatory and cultural backdrop. Research limitations/implications The deep-rooted face (Mianzi) culture has the potential to influence managers to portray a positive image about their companies and themselves. Originality/value This engagement-based study is one of the few initiatives exploring managerial perceptions of CSER in China that adds to the scant literature pertaining to rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The stimulus for CSER identified are useful for regulators and organizations to better comprehend how to set effective policies that promote CSER and fit the distinctive institutional characteristics of China.

Recent developments in Hong Kong's New Music Theater scene: interviews with three local artists

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Priscila H.F. Chu
Keyword(s):  
Hong Kong ◽  
Relevant Literature ◽  
New Music ◽  
Original Form ◽  
Music Theater ◽  
Content Type ◽  
Text Design ◽  
Visual Elements ◽  
Art Form ◽  
Recent Developments

PurposeCollaborative arts incorporate theatrical elements including sound, movement, text, design, technology and visual elements into a synthetic original form of art. This paper examines a sub-category of collaborative arts, New Music Theater, in the contemporary context from the 1980s onwards in Hong Kong.Design/methodology/approachInterviews with artists Kung Chi Shing, Steve Hui and Amy Chan exhibit their personal creative and collaborative experiences.FindingsThese interviews provide a view of the current practice of New Music Theater in Hong Kong.Originality/valueThis paper highlights the emergence of a new art form in Hong Kong and fills a gap in the relevant literature.

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