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

Author

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  • Petros Vourvachis
  • Thérèse Woodward

Abstract

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.

Suggested Citation

  • Petros Vourvachis & Thérèse Woodward, 2015. "Content analysis in social and environmental reporting research: trends and challenges," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 16(2), pages 166-195, September.
    • Handle: RePEc:eme:jaarpp:v:16:y:2015:i:2:p:166-195
    DOI: 10.1108/JAAR-04-2013-0027
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    Citations

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    Cited by:

    1. Patrycja Hąbek & Juan J. Lavios, 2021. "Striving for Enterprise Sustainability through Supplier Development Process," Energies, MDPI, vol. 14(19), pages 1-21, October.
    2. Sofia Garcia-Torres & Marta Rey-Garcia & Laura Albareda-Vivo, 2017. "Effective Disclosure in the Fast-Fashion Industry: from Sustainability Reporting to Action," Sustainability, MDPI, vol. 9(12), pages 1-27, December.
    3. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    4. Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
    5. Helen LaVan & Lori S. Cook & Ivana Zilic, 2021. "An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 15(3), pages 326-355.
    6. Radka MacGregor Pelikánová & Robert Kenyon MacGregor & Martin Èernek, 2021. "New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19," Oeconomia Copernicana, Institute of Economic Research, vol. 12(4), pages 973-1009, December.
    7. Eva Daniela Cvik & Radka MacGregor Pelikánová, 2021. "The Significance of CSR During COVID-19 Pandemic in the Luxury Fashion Industry - A Front-Line Case Study," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 7(1), pages 109-126.
    8. Radka MacGregor Pelikánová & Martin Hála, 2021. "CSR Unconscious Consumption by Generation Z in the COVID-19 Era—Responsible Heretics Not Paying CSR Bonus?," JRFM, MDPI, vol. 14(8), pages 1-19, August.
    9. Christ, Katherine L. & Burritt, Roger L., 2023. "Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence," The British Accounting Review, Elsevier, vol. 55(1).
    10. Santiago Tejedor & Ana Pérez-Escoda & Augusto Ventín & Fernanda Tusa & Fátima Martínez, 2020. "Tracking Websites’ Digital Communication Strategies in Latin American Hospitals During the COVID-19 Pandemic," IJERPH, MDPI, vol. 17(23), pages 1-19, December.
    11. Claudia Arena & Giovanna Michelon, 2018. "A matter of control or identity? Family firms' environmental reporting decisions along the corporate life cycle," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1596-1608, December.
    12. My Hanh Doan & Remmer Sassen, 2020. "The relationship between environmental performance and environmental disclosure: A meta‐analysis," Journal of Industrial Ecology, Yale University, vol. 24(5), pages 1140-1157, October.
    13. Diana da Silva & Danie Schutte & Jhalukpreya Surujlal, 2021. "Unpacking the IFRS Implications of COVID-19 for Travel and Leisure Companies Listed on the JSE," Sustainability, MDPI, vol. 13(14), pages 1-20, July.
    14. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
    15. Cesar Saenz & Lyla Romero, 2020. "Relationship between corporate governance and social responsibility: Evidenced in mining companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 552-561, March.
    16. Giulia Dario & Laura Corazza, 2020. "How the European Directive 2014/95/EU shaped the non-financial reports of Italian listed companies: environmental features and political implications," Briefs, Fondazione Eni Enrico Mattei, September.
    17. Feifei Lu & Robert Kozak & Anne Toppinen & Dalia D’Amato & Zuomin Wen, 2017. "Factors Influencing Levels of CSR Disclosure by Forestry Companies in China," Sustainability, MDPI, vol. 9(10), pages 1-15, October.
    18. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    19. Radka MacGregor Pelikánová & Tereza Němečková & Robert K. MacGregor, 2021. "CSR Statements in International and Czech Luxury Fashion Industry at the Onset and during the COVID-19 Pandemic—Slowing Down the Fast Fashion Business?," Sustainability, MDPI, vol. 13(7), pages 1-19, March.
    20. Fallan, Even & Fallan, Lars, 2019. "Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR?," Scandinavian Journal of Management, Elsevier, vol. 35(3).
    21. Irina Ervits, 2021. "CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences," International Journal of Corporate Social Responsibility, Springer, vol. 6(1), pages 1-24, December.

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