Final published version
Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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TY - JOUR
T1 - Methodological issues - Reflections on quantification in corporate social reporting content analysis
AU - Unerman, J.
PY - 2000
Y1 - 2000
N2 - A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding the best way to measure each individual disclosure. Based on observations made during the conduct of a 100-year content analysis study, which examined a broad range of Shell's corporate reports, this paper argues that an exclusive focus on annual reports is likely to result in an incomplete picture of reporting practices. It also contributes further insights to the debate on measurement techniques, arguing that while measurement in sentences may be carried out with greater accuracy than measurement in proportions of a page, the former is likely to give less relevant results than the latter. © 2000, MCB UP Limited
AB - A key assumption underlying many corporate social reporting content analysis studies is that volume of disclosure signifies the relative importance of disclosures. Most of these studies have only quantified disclosures in annual reports, and there is disagreement within the literature regarding the best way to measure each individual disclosure. Based on observations made during the conduct of a 100-year content analysis study, which examined a broad range of Shell's corporate reports, this paper argues that an exclusive focus on annual reports is likely to result in an incomplete picture of reporting practices. It also contributes further insights to the debate on measurement techniques, arguing that while measurement in sentences may be carried out with greater accuracy than measurement in proportions of a page, the former is likely to give less relevant results than the latter. © 2000, MCB UP Limited
KW - Company reports
KW - Disclosure
KW - Environmental management
KW - Social responsibility
U2 - 10.1108/09513570010353756
DO - 10.1108/09513570010353756
M3 - Journal article
VL - 13
SP - 667
EP - 681
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
SN - 0951-3574
IS - 5
ER -