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

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

The British Accounting Review, 2010, vol. 42, issue 3, 207-222

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.

Keywords: Content analysis; Country comparison; Voluntary disclosure; Environmental reporting (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (82)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:42:y:2010:i:3:p:207-222

DOI: 10.1016/j.bar.2010.05.002

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