Sustainability Disclosure of Metal Mould Companies – Content Analysis

Abstract This empirical study explores the financialization of social sustainability driven by sustainability accounting and reporting initiatives (SARIs). Since no globally accepted definition of what social sustainability encompasses exists, the paper asks how social sustainability is translated into the financial market language by SARIs as they provide standards for disclosing corporate non-financial performance and promote their concepts of social sustainability. The paper uses a two-step qualitative content analysis. First, it operationalizes social sustainability based on the empirical data of six sustainability rating agencies. Second, this operationalization is compared with the concepts created by three SARIs. The paper shows significant differences between the concepts of the SARIs and the rating agencies. While the rating agencies altogether interpret social sustainability with 83 distinct aspects, the SARIs, although differently created, use significant reduced concepts where 20% of these aspects are absent. The result of this financialization process could be a simplified and financially determined concept of social sustainability within die socially discourse. The research is limited to social sustainability and its financialization by SARIs. Individual indicators and their way or intensity to capture aspects of social sustainability were not part of the research interest. Further research should investigate the economic and the ecological pillars of sustainability as well as the usage of such financialized concepts within the society and especially by corporations. The paper unfolds the arbitrariness of operationalizing a qualitative phenomenon like social sustainability through the financial system. It discloses the need for looking at the mechanisms behind such processes and at the interests of the actors behind the frameworks. The paper reveals the financialization process driven by SARIs and demonstrates its simplifying effects on the concept of social sustainability. Furthermore, the paper shows that SARIs as metrics for non-financial aspects are troubled with a lack of transparency and a lack of convergence.

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The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

Corporate Social Responsibility ◽

10.4018/978-1-5225-6192-7.ch035 ◽

2019 ◽

pp. 653-678

Author(s):

Maria da Conceição C. Tavares ◽

Lúcia Lima Rodrigues

Keyword(s):

Corporate Social Responsibility ◽

Content Analysis ◽

Public Sector ◽

Social Responsibility ◽

Sustainability Reporting ◽

Global Reporting Initiative ◽

Sustainability Disclosure ◽

Sustainability Reports ◽

Csr Disclosure ◽

Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

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Sustainability Disclosure among Malaysian Shari‟ah-Compliant listed Companies: Web Reporting

Issues in Social and Environmental Accounting ◽

10.22164/isea.v3i2.42 ◽

2009 ◽

Vol 3 (2) ◽

pp. 160 ◽

Cited By ~ 4

Author(s):

Rapiah Mohammed ◽

Kasumalinda Alwi ◽

Che Zuriana Muhammad Jamil

Keyword(s):

Corporate Governance ◽

Content Analysis ◽

Web Site ◽

Listed Companies ◽

Annual Reports ◽

Environmental Index ◽

Sustainability Disclosure ◽

Governance Index ◽

Social Environmental ◽

The Web

This paper advances previous research of sustainability disclosure by focusing on information disclosed in the companies‟ web site rather than through annual reports. Despite looking at the listed companies in general, this study attempts to consider the practice of disclosing sustainability information in the Malaysian Shari‟ah-Compliant listed companies, which represented 87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia web site. This study used Islamicity Disclosure Index consists of Shari‟ah Compliance Indicator,<br />Corporate Governance Index and Social/Environmental Index, and the data is analysed using a content analysis. The results of the study suggest that the sustainability disclosure by Malaysian Shari‟ah-compliant listed companies fall significantly on corporate governance index themes, followed by social/environmental index themes. However, Malaysian Shari‟ah-compliant listed companies did not clearly disclose the items under Shari‟ah compliance index. Contrary to our expectation, most of the companies disclose the items measured in the annual reports linked to<br />the companies‟ web site and are thus not fully in the web site.<br /><br />

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Online sustainability disclosure by Spanish hospitals: an institutionalist approach

International Journal of Public Sector Management ◽

10.1108/ijpsm-09-2020-0259 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Javier Andrades ◽

Manuel Larrán ◽

María José Muriel ◽

Maria Yolanda Calzado ◽

María Paula Lechuga Sancho

Keyword(s):

Content Analysis ◽

Social Services ◽

Empirical Research ◽

Design Methodology ◽

Hospital Sector ◽

Content Type ◽

Sustainability Disclosure ◽

Different Levels ◽

Institutional Websites ◽

Health Social Services

PurposeThis paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.Design/methodology/approachTo achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.FindingsThe results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders.Originality/valueDue to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or not.

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The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

Global Perspectives on Risk Management and Accounting in the Public Sector - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-4666-9803-1.ch012 ◽

2016 ◽

pp. 226-251

Author(s):

Maria da Conceição C. Tavares ◽

Lúcia Lima Rodrigues

Keyword(s):

Corporate Social Responsibility ◽

Content Analysis ◽

Public Sector ◽

Social Responsibility ◽

Sustainability Reporting ◽

Global Reporting Initiative ◽

Sustainability Disclosure ◽

Sustainability Reports ◽

Csr Disclosure ◽

Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

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Corporate attributes affecting sustainability reporting: an Indian perspective

International Journal of Law and Management ◽

10.1108/ijlma-11-2015-0057 ◽

2017 ◽

Vol 59 (3) ◽

pp. 322-340 ◽

Cited By ~ 3

Author(s):

Aparna Bhatia ◽

Siya Tuli

Keyword(s):

Content Analysis ◽

Oil And Gas ◽

Empirical Studies ◽

Sustainability Reporting ◽

Oil And Gas Industry ◽

Gas Industry ◽

Content Type ◽

Advertising Intensity ◽

Sustainability Disclosure ◽

The Impact

Purpose This paper aims to examine the relationship between sustainability reporting by companies and selected corporate specific attributes. It also highlights that the scope of sustainability reporting differs from company to company and industry to industry. Design/methodology/approach Methodology is based on content analysis of 158 Indian companies selected from BSE 200. It uses multiple regression analysis to identify significant corporate attributes. Findings The analysis in this study reveals that companies with large size, older age, having multinational operations and belonging to Software, IT and ITES and Oil and Gas industry have significant sustainability disclosure. However, company’s profits, leverage, growth and advertising intensity are negatively related with the extent of sustainability disclosure. Other variables are found to be insignificant. Research limitations/implications As content analysis technique has been used for gathering sustainability information, subjective judgment involved in identifying and classifying the nature of reported sustainability information cannot be ruled out. Practical/implications This study adds to the growing literature on international sustainability disclosure practices and their determinants. Hence, it has its implications for a number of interested groups as investors, accounting bodies, regulatory authorities, companies, government, stock exchanges, general public, academicians and researchers. Originality/value As an emerging trend, there are few empirical studies exploring the determinants of sustainability reporting. To the best of the authors’ knowledge, this paper covers the impact of large number of corporate attributes in wholesome.

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DOES SOCIAL RISK MANAGEMENT MATTER? INFLUENCING FACTORS AND THEIR LINK TO FIRMS’ FINANCIAL PERFORMANCES

Management and Accounting Review (MAR) ◽

10.24191/mar.v16i2.669 ◽

2017 ◽

Vol 16 (2) ◽

pp. 1

Author(s):

Tamoi Janggu ◽

Yussri Sawani ◽

Haslinda Yusoff ◽

Faizah Darus ◽

Mustaffa Mohamed Zain

Keyword(s):

Risk Management ◽

Content Analysis ◽

Institutional Ownership ◽

Risk Information ◽

Partial Least Square ◽

Social Risk ◽

Significant Relationships ◽

Sustainability Disclosure ◽

Institutional Shareholders ◽

Risk Disclosures

This article deals with the growing pressures and demands for emerging risk reporting that may help interested users assess the importance of social risk management for sustainable development. The objectives of this study were to examine the influence of individual and institutional ownership and stakeholders on social risk disclosures and the joint effects on firms’ financial performances. A content analysis on the 2013 and 2014 annual reports of all plantation companies was carried out and analyzed using partial least square (SEM_PLS) software version 3.2. Based on the tests, we found significant relationships between institutional ownership and the number of stakeholders with social risk disclosures. However, there were no significant relationships between individual ownership and social risk disclosures. In addition, we found significant relationships between social risks and firms’ financial performances. These findings revealed that institutional shareholders and the number of stakeholders had a significant influence in deciding the disclosure of social risk information. Interestingly to note that social risk information was found to be statistically significant on firms’ financial performance as measured by the firms’ net profits. This paper, therefore, endorsed the growing demand to fully embed social risk management in companies’ operations by both institutional shareholders and stakeholders in general. Keywords: Social Risk, Sustainability, Disclosure, Content Analysis, Malaysia

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Of Frames and Cultures - A Cross-Cultural Comparison of TV Newscasts

Zeitschrift für Medienpsychologie ◽

10.1026/1617-6383.18.4.160 ◽

2006 ◽

Vol 18 (4) ◽

pp. 160-173 ◽

Cited By ~ 3

Author(s):

Maria Senokozlieva ◽

Oliver Fischer ◽

Gary Bente ◽

Nicole Krämer

Keyword(s):

Content Analysis ◽

Arab World ◽

Methodological Approach ◽

Cross Cultural ◽

Cultural Comparison ◽

Explorative Study ◽

Cross Cultural Comparison ◽

Tv News ◽

The Usa ◽

The Relationship

Abstract. TV news are essentially cultural phenomena. Previous research suggests that the often-overlooked formal and implicit characteristics of newscasts may be systematically related to culture-specific characteristics. Investigating these characteristics by means of a frame-by-frame content analysis is identified as a particularly promising methodological approach. To examine the relationship between culture and selected formal characteristics of newscasts, we present an explorative study that compares material from the USA, the Arab world, and Germany. Results indicate that there are many significant differences, some of which are in line with expectations derived from cultural specifics. Specifically, we argue that the number of persons presented as well as the context in which they are presented can be interpreted as indicators of Individualism/Collectivism. The conclusions underline the validity of the chosen methodological approach, but also demonstrate the need for more comprehensive and theory-driven category schemes.

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Searching Online for Methods of Suicide

Crisis ◽

10.1027/0227-5910/a000701 ◽

2020 ◽

pp. 1-8

Author(s):

Christian Ulrich Eriksen ◽

Flemming Konradsen ◽

Thilde Vildekilde

Keyword(s):

Content Analysis ◽

English Language ◽

Significant Proportion ◽

Background Information ◽

Access To Information ◽

Online Content ◽

Negative Effects ◽

Search Terms ◽

Methods Of Suicide

Abstract. Background: Information on methods of suicide is available online, and access to information on methods of suicide appears to contribute to a small but significant proportion of suicides. There is limited documentation of how methods of suicide are being profiled, as well as what content exists in other languages than English. Aim: We aimed to analyze and compare how methods of suicide are profiled on Danish and English-language websites. Method: We applied a categorization and content analysis of websites describing methods of suicide. Sites were retrieved by applying widely used Danish and English-language search terms. Results: A total of 136 English-language websites and 106 Danish-language websites were included for analysis. Websites were more often categorized as prevention or support sites, academic or policy sites, and against suicide sites than dedicated suicide sites (i.e., pro-suicide sites), or information sites. However, information on methods of suicide was available, and 20.1% and 8.9% of the English and Danish-language sites, respectively, suggested that a particular method of suicide was quick, easy, painless, or certain to result in death. Limitations: Only one author coded and analyzed all websites. A further operationalization of the content analysis checklist is warranted to increase reliability. Conclusion: The websites primarily had a prevention or anti-suicide focus, but information on methods of suicide was available, requiring an increased focus on how to diminish the negative effects of harmful online content.

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Types of Stressors on Nonprofessional Against-Suicide and Pro-Suicide Message Boards

Crisis ◽

10.1027/0227-5910/a000562 ◽

2019 ◽

Vol 40 (4) ◽

pp. 257-264 ◽

Cited By ~ 1

Author(s):

Thomas Niederkrotenthaler ◽

Benedikt Till

Keyword(s):

Content Analysis ◽

Interpersonal Problems ◽

Suicide Method ◽

Presenting Problems ◽

Message Boards ◽

Safe Method ◽

Different Types ◽

Psychiatric Problems

Abstract. Background: Little is known about presenting problems of primary posters (i.e., posters opening the thread) and their responders in nonprofessional against-suicide and pro-suicide message boards. Aims: We aimed to compare problems described in suicide message boards between different types of users (primary posters and respondents) and between against-suicide, neutral, and pro-suicide message boards. Method: In all, 1,182 archival threads with 20,499 individual postings from seven nonprofessional suicide message boards supporting an against-suicide, neutral, or pro-suicide attitude were randomly selected. Problems mentioned by primary posters and their respondents were coded with content analysis. Differences between pro-suicide, neutral, and against suicide boards, as well as correlations between primary posters and respondents, were calculated. Results: Interpersonal problems were most frequently mentioned by primary posters in against-suicide threads (40.9%) and less frequently in pro-suicide threads (11.8%; p < .001). In pro-suicide boards, the most frequent stressors were suicide method-related (e.g., how to identify a safe method: 26.2% vs. 2.5% in against-suicide boards, p < .001). Primary posters resembled respondents in terms of presenting problems in pro-suicide boards, but not in against-suicide boards. Limitations: Only self-reported problems were assessed. Conclusion: The results confirm a stronger focus on death than on life among users in pro-suicide message boards, and posters with similar problems meet in pro-suicide boards. The posters appear to clearly emphasize social strains over psychiatric problems compared with some professional settings.

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