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Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

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  • Jeffrey Unerman

Abstract

Keywords: Company reports, Disclosure, Environmental management, Social responsibility

Suggested Citation

  • Jeffrey Unerman, 2000. "Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 13(5), pages 667-681, December.
    • Handle: RePEc:eme:aaajpp:09513570010353756
    DOI: 10.1108/09513570010353756
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    Citations

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    Cited by:

    1. Liukai Wang & Caiting Wang & Larisa Yarovaya & Heshu Huang, 2024. "Trade credit and corporate digital transformation: The role of managerial ability," The Financial Review, Eastern Finance Association, vol. 59(3), pages 779-806, August.
    2. Stefania Veltri & Elena Cristiano & Olga Ferraro, 2023. "Examining the quality of the consolidated mandatory non‐financial statements of a cooperative banking group: A longitudinal analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1573-1587, July.
    3. Zhang, Guanglong, 2023. "Regulatory-driven corporate greenwashing: Evidence from “low-carbon city” pilot policy in China," Pacific-Basin Finance Journal, Elsevier, vol. 78(C).
    4. Santi Gopal Maji, 2022. "Disclosure Pattern of Labour Practices and Decent Work and Its Impact on Corporate Financial Performance: Evidence from Asia," Global Business Review, International Management Institute, vol. 23(4), pages 1054-1070, August.
    5. Duc Hong Vo & Anh The Vo & Co Thi-Huyen Dinh & Ngoc Phu Tran, 2024. "Corporate restructuring and firm performance in Vietnam: The moderating role of digital transformation," PLOS ONE, Public Library of Science, vol. 19(5), pages 1-14, May.
    6. Yihao Guo & Yanwen Song & Yimin Wang, 2024. "Happy troubles? CSR awards and CSR report quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2989-3005, July.
    7. Laila Mohamed Alshawadfy Aladwey & Raghad Abdulkarim Alsudays, 2024. "Unveiling the Significance: Sustainability and Environmental Disclosure in Saudi Arabia through Stakeholders’ Theory," Sustainability, MDPI, vol. 16(9), pages 1-20, April.
    8. Md Shamim Hossain & Chui Ching Ling & Nandana Wasantha Pathiranage & Chorng Yuan Fung, 2025. "Do Female Directors Matter? Exploring the Link Between Corporate Sustainability Disclosures and Earnings Management in Malaysia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3150-3166, May.
    9. Najah Attig & Wenyao Hu & Mohammad M. Rahaman & Ashraf Al Zaman, 2023. "Overselling corporate social responsibility," Financial Management, Financial Management Association International, vol. 52(3), pages 573-610, September.
    10. Hassan, Qaraman Mohammed & Khudir, Ibrahim Mustafa & Olawuyi, San, Damilola S., 2023. "Regulating corporate social responsibility in energy and extractive industries: The case of international oil companies in a developing country," Resources Policy, Elsevier, vol. 83(C).
    11. Mohammed Saleem Alatawi & Zaidi Mat Daud & Jalila Johari, 2025. "The Mediating Role of the Firm Image in the Relationship Between Integrated Reporting and Firm Value in GCC Countries," JRFM, MDPI, vol. 18(8), pages 1-24, August.
    12. Sunny Juan Hong & Oliver Marnet, 2025. "Outside board directors’ expertise and intellectual capital disclosure: evidence from FTSE 350 companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(4), pages 862-895, December.
    13. Janusz Reichel & Agata Rudnicka & Błażej Socha, 2023. "Energy Poverty—Do Energy Companies Care? Study Results from European Energy Companies," Energies, MDPI, vol. 16(18), pages 1-15, September.
    14. Duc Hong Vo & Ngoc Phu Tran, 2025. "Does Digital Transformation Moderate the Effect of Intellectual Capital on Firm Performance?," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(2), pages 9266-9288, June.
    15. Garanina, Tatiana & Kim, Oksana, 2023. "The relationship between CSR disclosure and accounting conservatism: The role of state ownership," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    16. Huang, Heshu & Wang, Caiting & Wang, Liukai & Yarovaya, Larisa, 2023. "Corporate digital transformation and idiosyncratic risk: Based on corporate governance perspective," Emerging Markets Review, Elsevier, vol. 56(C).
    17. Jing Wang & Zeyu Xing & Rui Zhang, 2023. "AI technology application and employee responsibility," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
    18. Mohammed Mehadi Masud Mazumder, 2025. "An empirical analysis of SDG disclosure (SDGD) and board gender diversity: insights from the banking sector in an emerging economy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(1), pages 47-63, March.
    19. Wan Ainul Asyiqin Wan Mohd Razali & Hamizah Abdul Razak & Salsabila Abd. Rahim, 2025. "The Effect of Governance Structure on the Risk Information Disclosure Practices of Not-For-Profit Organisations," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 9425-9444, September.
    20. Michela Magliacani & Gennaro Maione & Valentina Toscano & Daniela Sica, 2025. "Beyond technique: The role of the multidimensional nature of energy accounting in shaping a better world," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1460-1474, January.
    21. Chiara Crovini & Francesco Giunta & Christian Nielsen & Lorenzo Simoni, 2026. "Market Valuation of Risk Reporting: The Role of Business Model Disclosure," Abacus, Accounting Foundation, University of Sydney, vol. 62(1), pages 1-49, March.

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