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Content Analysis of Social and Environmental Reports of Italian Cooperative Banks: Methodological Issues

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  • Caterina Pesci
  • Ericka Costa

Abstract

This paper focuses on content analysis techniques for evaluating the role of non-narrative/visual disclosure in corporate social and environmental reports. The research examines 98 reports from Italian Cooperative Banks using different content analysis techniques to define stakeholder prioritisation, i.e. the total volume of disclosure for each stakeholder. The collected empirical data are used as a tool to address a methodological issue regarding the most appropriate method of quantification in content analysis. The first content analysis performed is based on narrative count, while the second analysis investigates visual count (pictures, graphs, and tables). The final investigation reveals that in determining stakeholder prioritisation, it is possible to neutrally apply content analysis based on narrative or visual counts. However, when discriminating among different categories of stakeholders, the use of narrative as opposed to visual content analysis produced diverse results. The research also found a massive occurrence of visuals in corporate social and environmental reports, which consequently implies that visual disclosure cannot and should not be ignored in content analysis studies.

Suggested Citation

  • Caterina Pesci & Ericka Costa, 2014. "Content Analysis of Social and Environmental Reports of Italian Cooperative Banks: Methodological Issues," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 34(3), pages 157-171, December.
    • Handle: RePEc:taf:seaccj:v:34:y:2014:i:3:p:157-171
    DOI: 10.1080/0969160X.2014.904239
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    Cited by:

    1. 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.
    2. Olga Ferraro & Elena Cristiano, 2022. "Investigating the Quality of Gender Equality Non-Financial Information Disclosed in the Cooperative Credit Sector: A Case Study," JRFM, MDPI, vol. 15(12), pages 1-13, December.
    3. 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.
    4. 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.

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