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Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context

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Cited by:

  1. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
  2. Giorgio Mion, 2020. "Organizations with Impact? A Study on Italian Benefit Corporations Reporting Practices and Reporting Quality," Sustainability, MDPI, vol. 12(21), pages 1-21, October.
  3. Béatrice Allirol & Pascal Dumontier, 2015. "Divulgations environnementales : quel référentiel pour quelles fins ?," Post-Print hal-01188541, HAL.
  4. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
  5. Tsalis, Thomas A. & Nikolaou, Ioannis E. & Konstantakopoulou, Fotini & Zhang, Ying & Evangelinos, Konstantinos I., 2020. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 63-75.
  6. Schepis, Daniel, 2020. "Understanding Indigenous Reconciliation Action Plans from a corporate social responsibility perspective," Resources Policy, Elsevier, vol. 69(C).
  7. Bouten, Lies & Everaert, Patricia, 2015. "Social and environmental reporting in Belgium: ‘Pour vivre heureux, vivons cachés’," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 24-43.
  8. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
  9. Abraham, Santhosh & Shrives, Philip J., 2014. "Improving the relevance of risk factor disclosure in corporate annual reports," The British Accounting Review, Elsevier, vol. 46(1), pages 91-107.
  10. Thomas A. Tsalis & Maria Terzaki & Dimitrios Koulouriotis & Konstantinos P. Tsagarakis & Ioannis E. Nikolaou, 2023. "The nexus of United Nations' 2030 Agenda and corporate sustainability reports," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 784-796, April.
  11. Iman Harymawan & Fajar Kristanto Gautama Putra & Tanaya Devi Kemala Agni & Khairul Anuar Kamarudin, 2020. "Sustainability Report Practices in Indonesia: Context, Policy, and Readability," International Journal of Energy Economics and Policy, Econjournals, vol. 10(3), pages 438-443.
  12. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
  13. Shiwei Xu & Mingzhe Qiao & Bin Che & Peng Tong, 2019. "Regional Anti-Corruption and CSR Disclosure in a Transition Economy: The Contingent Effects of Ownership and Political Connection," Sustainability, MDPI, vol. 11(9), pages 1-14, April.
  14. Nurshahirah Abd Majid & Amar Hisham Jaaffar & Raed Hussam Mansour Alzoubi, 2023. "The Impact of Women’s Role in Corporate Governance on Carbon Disclosure Performance: A Descriptive Study of Top 100 Global Energy Leaders," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 404-417, November.
  15. Bullock Graham, 2015. "Signaling the credibility of private actors as public agents: transparency, independence, and expertise in environmental evaluations of products and companies," Business and Politics, De Gruyter, vol. 17(2), pages 177-219, August.
  16. Ahmed Aboud & Clare Roberts & Khaled Hussainey, 2019. "The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 100-115, July.
  17. Ki‐Hoon Lee, 2017. "Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 209-223, February.
  18. Tregidga, Helen & Milne, Markus & Lehman, Glen, 2012. "Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research," Accounting forum, Elsevier, vol. 36(3), pages 223-230.
  19. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
  20. Jeanne Amar & Samira Demaria & Sandra Rigot, 2020. "Enhancing Financial Transparency to Mitigate Climate Change: Towards a Climate Risks and Opportunities Reporting Index," GREDEG Working Papers 2020-52, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  21. Valeska V. Geldres-Weiss & Nicolás Gambetta & Nathaniel P. Massa & Skania L. Geldres-Weiss, 2021. "Materiality Matrix Use in Aligning and Determining a Firm’s Sustainable Business Model Archetype and Triple Bottom Line Impact on Stakeholders," Sustainability, MDPI, vol. 13(3), pages 1-22, January.
  22. Lies Bouten & Patricia Everaert & Luc Van Liedekerke & Lieven De Moor & Johan Christiaens, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 187-204, September.
  23. Annabelle Braasch & Patrick Velte, 2023. "Climate reporting quality following the recommendations of the task force on climate‐related financial disclosures: A Focus on the German capital market," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 926-940, April.
  24. Ionescu Bogdan-Ștefan & Feleagă Liliana & Dumitraşcu Luminița-Mihaela, 2020. "Does the shareholder salience influence the corporate social responsibility of entities from energy sector?," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 14(1), pages 225-235, July.
  25. Samira Demaria & Sandra Rigot, 2021. "Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 721-738, January.
  26. Salina P. Siddique & Nick Sciulli, 2018. "Sustainable development of small companies: Investors' perspectives," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1258-1271, December.
  27. Xiangan Ding & Ying Qu & Mohsin Shahzad, 2019. "The Impact of Environmental Administrative Penalties on the Disclosure of Environmental Information," Sustainability, MDPI, vol. 11(20), pages 1-24, October.
  28. Marika Arena & Giovanni Azzone & Sara Ratti & Valeria Maria Urbano & Giovanni Vecchio, 2023. "Sustainable development goals and corporate reporting: An empirical investigation of the oil and gas industry," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(1), pages 12-25, February.
  29. Federica Balluchi & Barbara Borgato & katia Corsi & Marta Fundoni, 2024. "L?integrazione degli obiettivi di sostenibilit? nei processi di pianificazione strategica: analisi empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 65-88.
  30. Anup Kumar Saha & Habiba Al‐Shaer & Rob Dixon & Istemi Demirag, 2021. "Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions," Australian Accounting Review, CPA Australia, vol. 31(2), pages 79-107, June.
  31. Gao, Lei & Calderon, Thomas G. & Tang, Fengchun, 2020. "Public companies' cybersecurity risk disclosures," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  32. Tiziana Russo-Spena & Marco Tregua & Alessandra De Chiara, 2018. "Trends and Drivers in CSR Disclosure: A Focus on Reporting Practices in the Automotive Industry," Journal of Business Ethics, Springer, vol. 151(2), pages 563-578, August.
  33. Kobe Boussauw & Thomas Vanoutrive, 2019. "Flying Green from a Carbon Neutral Airport: The Case of Brussels," Sustainability, MDPI, vol. 11(7), pages 1-19, April.
  34. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  35. Nurshahirah Abd Majid & Amar Hisham Jaaffar, 2023. "The Effect of Women’s Leadership on Carbon Disclosure by the Top 100 Global Energy Leaders," Sustainability, MDPI, vol. 15(11), pages 1-26, May.
  36. Souad Moufty & Basil Al‐Najjar & Abdulhadi Ibrahim, 2024. "Communications of sustainability practices in the banking sector: Evidence from cross‐country analysis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(1), pages 135-161, January.
  37. António Pedro Vieira & Gregor Radonjič, 2020. "Disclosure of eco‐innovation activities in European large companies' sustainability reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2240-2253, September.
  38. Liu, Chengyun & Su, Kun & Zhang, Miaomiao, 2021. "Water disclosure and financial reporting quality for social changes: Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
  39. Assunta Di Vaio & Luisa Varriale & Angelo Di Gregorio & Samuel Adomako, 2022. "Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(6), pages 1931-1953, November.
  40. Petra F. A. Dilling, 2016. "Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies," Sustainability, MDPI, vol. 8(9), pages 1-26, September.
  41. Samira Demaria & Sandra Rigot, 2020. "Taking on Board the Long-term Horizon in Financial and Accounting Literature," GREDEG Working Papers 2020-01, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  42. Ge Wang & Huijin Zhang & Saixing Zeng & Xiaohua Meng & Han Lin, 2023. "Reporting on sustainable development: Configurational effects of top management team and corporate characteristics on environmental information disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 28-52, January.
  43. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
  44. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
  45. Shi, Daqian & Bu, Caiqi & Xue, Huiyuan, 2021. "Deterrence effects of disclosure: The impact of environmental information disclosure on emission reduction of firms," Energy Economics, Elsevier, vol. 104(C).
  46. Stefano Garzella & Raffaele Fiorentino, 2013. "How to control environmental strategy?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(1), pages 45-76.
  47. Higgins, Colin & Tang, Samuel & Stubbs, Wendy, 2020. "On managing hypocrisy: The transparency of sustainability reports," Journal of Business Research, Elsevier, vol. 114(C), pages 395-407.
  48. Bogdan-Ștefan Ionescu & Liliana Feleagă & Luminița-Mihaela Dumitrașcu & Ioana Ignat, 2019. "Does The Shareholder Salience Influence The Corporate Social Responsibility Of Entities From Energy Sector?," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 247-257.
  49. Akrum Helfaya & Mark Whittington, 2019. "Does designing environmental sustainability disclosure quality measures make a difference?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 525-541, May.
  50. Ioannis E. Nikolaou & George Kourouklaris & Thomas A. Tsalis, 2014. "A framework to assist the financial community in incorporating water risks into their investment decisions," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 4(2), pages 93-109, April.
  51. Dameng Hu & Yuanzhe Huang & Changbiao Zhong, 2021. "Does Environmental Information Disclosure Affect the Sustainable Development of Enterprises: The Role of Green Innovation," Sustainability, MDPI, vol. 13(19), pages 1-22, October.
  52. Michaela HORUCKOVA & Thierry BAUDASSE, 2017. "Content Analysis Applied To Social And Environmental Reporting," LEO Working Papers / DR LEO 2521, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
  53. Md Ali Arshad Chowdhury & Mohammad Morshedur Rahman & Mouri Dey & Syed Moudud-Ul-Huq & Sk Alamgir Hossain, 2023. "Perceived Pressures and Motivations for Environmental Disclosures: Role of Certification," SAGE Open, , vol. 13(4), pages 21582440231, December.
  54. X. Meng & S. Zeng & C. Tam & X. Xu, 2013. "Whether Top Executives’ Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure," Journal of Business Ethics, Springer, vol. 114(2), pages 341-353, May.
  55. Scholte, Samantha S.K. & van Teeffelen, Astrid J.A. & Verburg, Peter H., 2015. "Integrating socio-cultural perspectives into ecosystem service valuation: A review of concepts and methods," Ecological Economics, Elsevier, vol. 114(C), pages 67-78.
  56. Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
  57. Jing‐Yue Liu & Yue‐Jun Zhang & Charles H. Cho, 2023. "Corporate environmental information disclosure and green innovation: The moderating effect of CEO visibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3020-3042, November.
  58. Madjid Abbaspour & Sanaz Toutounchian & Tooraj Dana & Zahra Abedi & Solmaz Toutounchian, 2018. "Environmental Parametric Cost Model in Oil and Gas EPC Contracts," Sustainability, MDPI, vol. 10(1), pages 1-13, January.
  59. de Aguiar, Thereza Raquel Sales & Bebbington, Jan, 2014. "Disclosure on climate change: Analysing the UK ETS effects," Accounting forum, Elsevier, vol. 38(4), pages 227-240.
  60. Samira Demaria & Sandra Rigot & Sylvain Borie, 2019. "A new measure of environmental reporting practice based on the recommendations of the Task Force on Climate-related Financial Disclosures," Post-Print halshs-02407136, HAL.
  61. Słomka-Gołębiowska, Agnieszka & De Masi, Sara & Zambelli, Simona & Paci, Andrea, 2023. "Towards higher sustainability: If you want something done, ask a chairwoman," Finance Research Letters, Elsevier, vol. 58(PA).
  62. Musa Ghazwani & Mark Whittington & Akrum Helfaya, 2023. "Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms," Sustainability, MDPI, vol. 15(6), pages 1-33, March.
  63. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
  64. Xiaohua Meng & Saixing Zeng & Xuemei Xie & Hailiang Zou, 2019. "Beyond symbolic and substantive: Strategic disclosure of corporate environmental information in China," Business Strategy and the Environment, Wiley Blackwell, vol. 28(2), pages 403-417, February.
  65. Michaela HORUCKOVA & Thierry BAUDASSE, 2017. "Content Analysis Applied To Social And Environmental Reporting," LEO Working Papers / DR LEO 2529, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
  66. Charles H. Cho & Michele Fabrizi & Silvia Pilonato & Federica Ricceri, 2024. "Not all bad news is harmful to a good reputation: evidence from the most visible companies in the US," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 9-36, March.
  67. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  68. Amar Hisham Jaaffar & Azlan Amran & Jegatheesan Rajadurai, 2018. "The Impact of Institutional Pressures of Climate Change Concerns on Corporate Environmental Reporting Practices: A Descriptive Study of Malaysia’s Environmentally Sensitive Public Listed Companies," SAGE Open, , vol. 8(2), pages 21582440187, May.
  69. Subhan Ullah & Sardar Ahmad & Saeed Akbar & Devendra Kodwani & Jane Frecknall‐Hughes, 2021. "Governance disclosure quality and market valuation of firms in UK and Germany," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 5031-5055, October.
  70. Xin Cheng & Sylvie Van Damme & Pieter Uyttenhove, 2021. "Applying the Evaluation of Cultural Ecosystem Services in Landscape Architecture Design: Challenges and Opportunities," Land, MDPI, vol. 10(7), pages 1-14, June.
  71. Rongjiang Cai & Tao Lv & Xu Deng, 2021. "Evaluation of Environmental Information Disclosure of Listed Companies in China’s Heavy Pollution Industries: A Text Mining-Based Methodology," Sustainability, MDPI, vol. 13(10), pages 1-23, May.
  72. Zouhaira Khelil- Rhouma & Mounira Hamed- Sidhom, 2019. "Corporate social responsibility commitment and environmental disclosures quality: study of the French context," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 9(11), pages 305-320, November.
  73. Susie Ruqun Wu & Changliang Shao & Jiquan Chen, 2018. "Approaches on the Screening Methods for Materiality in Sustainability Reporting," Sustainability, MDPI, vol. 10(9), pages 1-16, September.
  74. Hassan, Aminu & Kouhy, Reza, 2013. "Gas flaring in Nigeria: Analysis of changes in its consequent carbon emission and reporting," Accounting forum, Elsevier, vol. 37(2), pages 124-134.
  75. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
  76. Julie Cotter & Muftah M Najah, 2012. "Institutional investor influence on global climate change disclosure practices," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 169-187, August.
  77. Simona Cosma & Andrea Venturelli & Paola Schwizer & Vittorio Boscia, 2020. "Sustainable Development and European Banks: A Non-Financial Disclosure Analysis," Sustainability, MDPI, vol. 12(15), pages 1-19, July.
  78. Armando Calabrese & Roberta Costa & Nathan Levialdi & Tamara Menichini & Roberth Andres Villazon Montalvan, 2020. "Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability," Sustainability, MDPI, vol. 12(24), pages 1-16, December.
  79. Changchun Zhu & Na Li & Jing Ma, 2023. "Environmental backgrounds of CEOs and corporate environmental management information disclosure: The mediating effects of financing constraints and media attention," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2885-2905, November.
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