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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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  • Beck, A. Cornelia
  • Campbell, David
  • Shrives, Philip J.

Abstract

A number of previous studies have utilised content analysis as a method for analysing environmental reporting. In this study, a method, devised by the authors and capable of both mechanistic and interpretative narrative interrogation is presented. By adopting a matrix approach to environmental narratives, multiple information characteristics can be taken into account when analysing disclosures. The method developed in this paper (termed CONI or consolidated narrative interrogation) provides a measure of information diversity, information content and volume. The content analysis instrument facilitates data capture inaccessible to less penetrating research instruments.

Suggested Citation

  • Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    • Handle: RePEc:eee:bracre:v:42:y:2010:i:3:p:207-222
    DOI: 10.1016/j.bar.2010.05.002
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