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

By Jeffrey Unerman. 2000

999 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2c16b2bd8ef4f5766d939a35e22451fca1f1e0af

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In Accounting

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In Strategy and Management

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Citations in the corpus

• Corporate social reporting in Irish financial institutions (2004, methodology): “Various past studies have utilised and justified each of the above methods of measurement ( Unerman, 2000”
• Corporate Social Reporting in India—A View from the Top (2006, background): “But most importantly, scholars studying the corporate social disclosure practices of organizations have often used annual reports as a key source of information (Deegan and Rankin 1997; Unerman 2000).”
• Content analysis in social and environmental reporting research: trends and challenges (2015, methodology): “…the comparability of the findings but raises concerns over the quality of the inferences drawn as these are not the only medium through which companies report their social, environmental or ethical behaviour, a view empirically supported by Unerman (2000), Frost et al. (2005) and Guthrie t al.”
• Corporate Governance Quality and CSR Disclosures (2013, background): “Third, the information in company annual reports is widely recognized as having a high degree of credibility (Tilt 1994; Neu et al. 1998; Unerman 2000).”
• Integrated Reporting: Insights, gaps and an agenda for future research (2014, background): “…some organisations used parts of their annual reports to disclose selected information about their social and environmental impacts and their policies towards managing the interactions between the organisation, the society in which it operated, and the natural environment (Unerman, 2000).”
• Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations (2018, background): “Even though binary scoring scheme may fail to capture the relative importance of the various CG provisions (Unerman, 2000; Beattie et al., 2004; Barako et al., 2006), we adopt it for a number of reasons.”
• A content analysis of research approaches in logistics research (2006, background): “advertisements to evaluate the communicative power of a report ( Unerman, 2000”
• Corporate social accounting disclosure in Thailand (2004, background): “To examine this validity of annual reports as the sole or main source of information for corporate social reporting, Unerman (2000)”
• Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, neutral): “This constitutes one of the most extensive CSR data to be used to-date and we used the content analysis method of codifying written texts into various categories to collect all our CSR data (Hackston & Milne, 1996; Unerman, 2000).”
• Corporate Social Reporting Practice: Evidence from Listed Companies in Bangladesh (2009, background): “Indeed there has been considerable debate about these different measures (Gray et al., 1995a; 1995b; Milne & Adler, 1999; Unerman, 2000).”
• Corporate social responsibility: The disclosure–performance gap (2012, background): “HOTELS&RESORTS Le Meridien, Four points, Westin, The Luxury collection, Aloft, Sheraton, Element, St. Regis, W Hotels A wide range of CSR disclosure indices have been developed (Morhardt, 2010;Unerman, 2000), with Wiseman’s study (1982) still being central to many.”