Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu

Amir Rahdari and Udo Braendle

Social Responsibility Journal, 2016, vol. 12, issue 2, 335-347

Abstract: Purpose - This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures. Design/methodology/approach - In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures. Findings - The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Research limitations/implications - Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables. Practical implications - The approach helps companies to better respond to stakeholders’ demands. Social implications - The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Originality/value - Most of the studies on corporate responsibility disclosure analysis have focused on a binary response to the level of disclosure of a certain economic, social, environmental or governance issue; however, how a disclosed item is being perceived by the user has not been taken into consideration.

Keywords: Content analysis; Sustainability reporting; CSR; GRI (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:v:12:y:2016:i:2:p:335-347

DOI: 10.1108/SRJ-08-2015-0123

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