... A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined. Findings Valuable insights are provided by showing which control instruments and mechanisms are used to improve...

... reporting obligations. Content analysis Directive 2014/95/EU Institutional theory Listed companies Mandatory non-financial reporting Over recent decades, the importance of reporting that is not limited to financial performance but also considers companies’ ecological and social performance...

... debate. This calls for accounting research on the subject of SDG disclosure. Based on this premise, this paper aims to evaluate and analyze the extent of SDG reporting by 80 listed firms from 8 selected African countries for the period of 2016 to 2018. The study adopts a content analysis...

... and financialization. With these hypotheses as an assessment framework, to provide empirical evidence, we conduct a content analysis of the comment letters on the establishment of the ASAF[ 2 ]. 20 02 2018 09 12 2018 31 01 2019 14 02 2019 © Emerald Publishing Limited 2019 Emerald...

...Subhash Abhayawansa; James Guthrie A content analysis of 64 initiating coverage analyst reports written on Australian companies is performed. The content analysis focuses on three semantic properties of IC disclosures: format (i.e. discursive, numerical-non-monetary, numerical-monetary...

.... Design/methodology/approach The paper uses a content analysis of archival records. The type of information and the manner of presentation via textual information and visual images in the Institute's annual reports are used to track a changing professional identity. Findings The analysis did not find...