DETERMINATION OF CURRENT SITUATION OF SUSTAINABILITY REPORTING IN TURKEY: A CONTENT ANALYSIS UPON BANKS INCLUDED IN BIST SUSTAINABILITY AND BIST 100 INDICES

2018 ◽  
Vol 4 (9) ◽  
pp. 376-387
Author(s):  
Mustafa Tevfik KARTAL
Keyword(s):  
Content Analysis ◽  
Sustainability Reporting ◽  
Current Situation

Uses of content analysis in economic sciences: An overview of the current situation and prospects

2021 ◽  
pp. 79-95
Author(s):  
A. N. Oleinik
Keyword(s):  
Content Analysis ◽  
Mixed Methods ◽  
Qualitative Data ◽  
Web Of Science ◽  
Current Situation ◽  
Economic Information ◽  
The Status ◽  
On Line ◽  
The Creation

The article discusses the status of quantitative and qualitative data in economic sciences, as well as methods for transforming data into information and knowledge. Particular attention is devoted to content analysis as a set of methods for aggregating, processing and analyzing qualitative data; its forms (qualitative, quantitative and mixed methods) and uses by economists. Content analysis appears to be particularly suitable for non-orthodox economists because of their refusal to consider price as the only source of economic information. The content analysis of metadata of articles indexed in Web of Science and eLibrary suggests that Russian economists still have insufficient familiarity with the principles of content analysis and their applications to research compared with their Western counterparts. It is argued that the creation of on-line platforms for content analysis and on-line banks of qualitative data may become a trigger for changing this situation.

Constructing the ideal SRI (sustainability reporting index) framework for Indonesian market: combined perspectives from rating agencies, academics, and practitioners

2019 ◽  
Vol 15 (5) ◽  
pp. 573-596 ◽  
Author(s):  
Sita deliyana Firmialy ◽  
Yunieta Anny Nainggolan
Keyword(s):  
Factor Analysis ◽  
Content Analysis ◽  
Exploratory Factor Analysis ◽  
Social Performance ◽  
Sustainability Reporting ◽  
Analysis Method ◽  
Content Type ◽  
Rating Agencies ◽  
Social Environmental ◽  
Social Rating

Purpose This study aims to focus on developing the sustainability reporting index (SRI) with combined perspectives from varied social rating agencies, along with integrated combined perspectives from academics experts and Indonesian companies. Design/methodology/approach The first section discusses the theoretical framework along with the sustainability challenges faced by companies in Indonesia. The second section develops the methodology of the study to measure the SRI by considering practical and theoretical perspectives, starting from the identification of initial disclosure, selecting the final disclosure and developing the hierarchical framework. Lastly, the third section confirms the validity of the study’s framework by the exploratory factor analysis method and its comparability by comparing the content analysis result of the study with the Kinder–Lydenberg–Domini (KLD) method. The content analysis was used to analyze annual reports, sustainability reports and companies’ websites based on indicators found in the resulted model. Findings The main finding is the SRI framework (SRIF) of the study, which is built on the basis of the stakeholder relationship theory and is focused on three main dimensions (social, economic and environmental). Specifically, the framework consists of 17 indicators and 93 sub-indicators. On the basis of factor analysis method, it can be safely said that the study’s SRIF is quite valid. The high score of correlations between the SRIF and KLD results at the composite and dimension levels, along with the statistically significant results show that the study’s SRIF results and KLD results are fairly similar. Research limitations/implications The present study has its limitation as it only gathers data from publicly available reports issued by the firms (secondary data). Owing to time limitation, primary data are not collected. However, this is also the strength of this research as it will allow investors to replicate the study’s methodology to measure companies’ sustainability. Practical implications The study is useful to organizations and statutory bodies toward finding a replicable method to measure the Indonesian companies’ social performance. In addition, the study also introduced the usefulness of the qualitative program Atlas TI to perform content analysis, the exploratory factor analysis method to ensure validity and comparability by comparing it to the KLD methodology, which is known globally as the most widely accepted methodology to measures social performance. Lastly, this study will provide implications to the Government to ascertain the level of SRI reporting among the Indonesian public-listed companies. Originality/value The resulted framework in this study simultaneously considers social, environmental and economic factors in the context of companies in Indonesia, while previous researchers have constructed reporting index separately (i.e. Sumiani et al., 2007; Zhao et al., 2012). Especially in the context of Indonesia, there is no such index simultaneously focused on the three main dimensions, namely, social, environmental and economics. The current study tries to fill the gap by using the constructed SRI index based on three perspectives combined, namely, social rating agencies, academic theorist and Indonesian companies.

scholarly journals Sustainability Reporting Practices: Evidence from Bangladesh

2017 ◽  
Vol 7 (2) ◽  
pp. 61
Author(s):  
Sumaiya Akhter ◽  
Pappu Kumar Dey
Keyword(s):  
Human Rights ◽  
Content Analysis ◽  
Community Development ◽  
Annual Report ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Employee Benefits ◽  
Global Reporting Initiative ◽  
Reporting Practices ◽  
Product Responsibility

The objective of this paper is to examine the nature and extent of sustainability reporting practices by the listed companies in Bangladesh. In order to fulfill this objective, the research has examined the content analysis of annual report (2015-2016) and website of the top 50 listed companies (according to market capitalization). Based on Global Reporting Initiative (GRI) G4 guidelines, the study investigates three broad areas i.e. economic, environmental and social with 40 indicators. The findings of the study demonstrate that organizations in Bangladesh address few sustainability issues. Companies focus more on community development which is 90%, followed by employment and employee benefits (67%). The level of disclosures in website is meagre where only 26% of the sample companies disclose at least one indicator. Organizations’ attention on issues like environment, human rights and product responsibility is limited in relation to other issues. The extent of disclosure is also poor that is 66% of the companies use less than 25 sentences in sustainability reporting. Moreover, only 16% of the sample companies use separate sustainability reporting section. The limited disclosures on sustainability issues may be because of voluntary sustainability reporting in Bangladesh.

scholarly journals A Qualitative Analysis of Affect Signs in Telecommunication Dialogues

2021 ◽  
Author(s):  
Edmunds Vanags ◽  
Keyword(s):  
Content Analysis ◽  
Qualitative Study ◽  
Qualitative Analysis ◽  
Demographic Factors ◽  
Phenomenological Approach ◽  
Core Affect ◽  
Complete Saturation ◽  
Expression Of Emotions ◽  
Universal Expression

There is growing evidence in the science of psychology that affective phenomena are not homogeneous and that their manifestations may vary across cultures and under the influence of contextual and demographic factors. Given that there is no clear universal expression of emotions and mood in human behavioral processes, it is necessary to continue to study the heterogeneity of the observed features in language and speech. This qualitative study analyzes the dialogues of 40 individuals in the field of telecommunications and, using a content analysis and phenomenological approach, describes lexical and non-lexical signs that could indicate features of affect. It can be observed that complete saturation has not been obtained within the framework of these data, which may indicate a wide variation of verbal and non-verbal affect features at both intra-individual and inter-individual levels and indicate different possible dialects of affect features. In addition, inter-rater reliability was determined and its results suggest that the determination of affective features may be subjective, contextual, in the absence of predefined reference criteria even in valence and activation dimensions of core affect.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

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.

The Design and Development of Bamboo-Baking Ovens Appropriate for Handicraft

2014 ◽  
Vol 535 ◽  
pp. 506-510
Author(s):  
Sakchai Sikka
Keyword(s):  
Research And Development ◽  
Current Situation ◽  
Manufacturing Processes ◽  
Design And Development ◽  
Baking Quality ◽  
The One

This is a research in the style of research and development. The researcher conducted fieldwork by collecting data on the current situation of and problems in bamboo-baking in 10 provinces. Then the data were analyzed to find out about the forms of ovens and quality of each type of baking in order to compare the baking quality. Moreover, the data were used in a brainstorm with 12 participators consisting of entrepreneurs and those who are concerned. All the data from the study were used in the determination of the basic requirements for the experiment of designing and creating 4 model ovens. The fourth is the one that has been tested and proved to be suitable for usage in the manufacturing processes of bamboo handicraft, both wickerwork and furniture. In the experiment of preventing the eating of weevils and other insects, it was found that during 6 months, no evidence of such eating was found, which corresponds to the determined standard.

scholarly journals Analysis Of The Assortment Of Drugs With A Sedative Effect

2021 ◽  
Vol 03 (01) ◽  
pp. 81-86
Author(s):  
Xidoyatova Zulfiya Sharifovna ◽  
◽  
Azimova Nozima Akramovna ◽  
Azimova Munira Takhirovna ◽  
◽  
...  
Keyword(s):  
Content Analysis ◽  
State Department ◽  
Sedative Effect ◽  
The State ◽  
Pharmaceutical Market ◽  
Medical Products ◽  
Manufacturing Enterprises ◽  
Medical Academy

A content analysis of the pharmaceutical market range of drugs with sedative effect was conducted. In the analysis of drugs with sedative effect, "West trade", "Floromed", "Grand farm", "Tabletka", "Dava", "Shafran farm", "Glucose", "Tetra", "Kobiljon Obidjon", "Pharmacy diabetes", "Navbahor", "777 pharmacy", "999 pharmacy", "pharmacy Malikabonu" pharmacies, the Department of neurology of the II clinic of the Tashkent Medical Academy, the State Department of medicines and medical products the basis of the register was. Determination of the share of products of manufacturing enterprises in the pharmaceutical market was the main objective of the study carried out.

scholarly journals How is using of the Indonesian Banking Environmental Disclosure with GRI?

2021 ◽  
Vol 6 (2) ◽  
pp. 135-146
Author(s):  
Rizky Windar Amelia ◽  
Aditya Pandu Wicaksana ◽  
Desi Zulvina ◽  
Syska Lady Sulistyowatie
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Environmental Disclosure ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking

scholarly journals Fear of Death: A Systemic Description

2015 ◽  
Vol 11 (1) ◽  
pp. 13-23 ◽  
Author(s):  
A.A. Bakanova
Keyword(s):  
Content Analysis ◽  
Human Development ◽  
Theoretical Research ◽  
Fear Of Death ◽  
Defence Mechanisms ◽  
Ways Of Coping ◽  
History Of ◽  
Ontological Aspect

The paper presents a systemic description of the fear of death incorporating the following five basic aspects of its study in psychology: anthropologic, gnoseological, axiological, praxeological and ontological. Content analysis of each aspect is built upon theoretical research. Thus, the anthropological aspect is reviewed through the prism of various studies on the differences in experiencing the fear of dying throughout the history of mankind and throughout an individual's life. The gnoseological aspect is revealed through the issues of bio¬logical and social determination of the fear of death realized in explorations of its conscious and subconscious components explored in psychology. The axiological aspect is considered through its orientation (internal and external) and content components reflecting the basic values of an individual that are either destroyed or created by the idea of death. The praxeological aspect represents ways of coping with the fear of death, including various defence mechanisms. The ontological aspect is regarded as the integral one depicting the role of the fear of death in human development and its contributions to the formation of personality.

Sign in / Sign up

Export Citation Format

Share Document