Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu

Purpose - This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures. Design/methodology/approach - In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures. Findings - The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Research limitations/implications - Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables. Practical implications - The approach helps companies to better respond to stakeholders’ demands. Social implications - The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Originality/value - Most of the studies on corporate responsibility disclosure analysis have focused on a binary response to the level of disclosure of a certain economic, social, environmental or governance issue; however, how a disclosed item is being perceived by the user has not been taken into consideration.