... and qualitative content analysis methods. Findings Support for the creation of the ISSB was not unanimous but reached 68%. Key supporting arguments were that the IFRS Foundation could harmonize sustainability reporting standards by leveraging its expertise in setting accounting standards, and use its existing...

... the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020. Design/methodology/approach The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content...

.... Design/methodology/approach The authors chose content analysis as their methodology and examined the financial statements published by firms listed on the UK’s FTSE 100 between 2016 and 2020. This analysis is framed by Suchman’s three dimensions of legitimacy, being pragmatic, cognitive and moral...

... picture of the auditing ethics literature. Auditing Ethics Bibliometric analysis Auditor ethical judgment Auditor moral reasoning Content analysis RQ1. What is the trend, volume and evolution and patterns of the literature in the field? RQ2. Which auditing ethics...

... index based on the content analysis of sustainability information disclosed, before and after the transposition of the Directive, by Italian and Spanish companies belonging to different industries. The authors use an OLS regression model to analyse the effect of coercive, normative and mimetic forces...

... Digitalization Reputation Reputational risk Italian banks Disclosure Content analysis This study aims to investigate the relationship between banks’ digital transformation and their reputation. To this end, we examined the five largest Italian banking groups’ disclosure on their efforts to widen...

... Sustainability reporting Fortune Global 500 Content analysis The objective of this research is to ascertain whether companies listed on the 2016 Fortune Global 500 embed stakeholder engagement in their sustainability reporting. Generally speaking, the term embeddedness, in the context of sustainability...

... theories, data sources and methodologies used by researchers, providing information on methodological bias and research gaps. Beyond that, this study offers a novel picture of the most critical drivers of CSRP/CSRD and offer constructive suggestions to guide future research. A content analysis...

...’ appearances traditionally used by studies on content analysis or quality of disclosure but on the context of keywords in the narration of reports. This innovative approach to text analysis enriches the traditional ones and enhances the research on companies’ communication. We suggest that understanding...

... on such relationship. Jordan Content analysis Family ownership Political connection Risk disclosure The huge progress in their surrounding environments has obligated companies to use various kinds of information to control their businesses, leading to increase the importance of risk disclosure (Khalil...

... future research directions. This study adopts a structured literature review using a hybrid approach that combines content analysis and bibliometric citation techniques (Massaro et al., 2016 ; Paul and Criado, 2020). The content analysis reviews the selected literature qualitatively...

... provided by SOEs. Design/methodology/approach The IRs published by a balanced sample of 18 European SOEs between 2013 and 2017 were examined through a manual content analysis. Several analyzes were performed to assess the relationship between the level of IRD provided by SOEs and some possible...

.../methodology/approach The authors use risk classifications already provided in the literature to develop a content analysis of Italian organisations’ integrated reports published. Findings The content analysis reveals that most of the Italian organisations incorporate many types of risk disclosure...

... approach index) determined based on content analysis. Gender board composition is, instead, analyzed by heterogeneity (homogeneity) index (Herfindahl–Hirschman Index) of the board. Findings The finding suggests that, if the board has a certain level of heterogeneity, then university strategic plan (USP...

... of UNFCCC. The content analysis is being used to examine the recognition, measurement, presentation and disclosure of CERs within the financial statements. Findings The study found that there is generally no uniformity of accounting for CERs. The firms adopted a diversity of accounting practices. More...

... analysis, the authors examine 10 years of social reports by one “best practice” Italian provincial government. The authors use content analysis to quantify the level of social and environmental disclosures and use a coding instrument based on the GRI guidelines. The authors use legitimacy theory...

... to stakeholders. Corporate governance Financial reporting Corporate social responsibility Content analysis Integrated reporting Qualitative research The past five years have seen a dramatic shift in the development of integrated reporting around the world. Integrated reporting is about...

... structure should be evaluated as a whole to measure the sustainability performance. For measuring corporate sustainability performance of the bank along with the economic, environmental, social and governance dimensions of corporate sustainability, content analysis, entropy and technique for order...

... that this is one of the first studies to have examined differences in sustainability information published by different subsidiaries within the same large corporation and the first to show how concurrent disclosures can differ. Mining industry Content analysis Sustainability reporting Mining plants Triple...

... not eliminated social-cultural biases from their research results. The present study suggests that an image filled with negative characteristics may vary with the medium, and there may not be a universal image of the accountant. Research limitations/implications One weakness of content analysis...