Table 1 The public value analysis Public... | Emerald Publishing

Table 1

The public value analysis

Public value analysis: Variables	Operationalization in the analysis of previous studies	Operationalization in the content analysis
FOCUS ON VALUE (volume)	Do studies take into explicit account the issue of value?	Do and to what extent integrated reports explicitly address the issue of value?
DEFINITION OF PUBLIC VALUE (type)	Do studies provide a definition of public value or other value?	Do and to what extent integrated reports consider and define public value alongside other types of value?
PERSPECTIVE ADOPTED (perspective)	Do studies refer to the past, current times or future when considering the issue of (public) value in the context of IR?	Do and to what extent integrated reports consider (public) value in relation to the past, present, and future?
ANALYSIS OF PUBLIC VALUE CREATION, DESTRUCTION OR PRESERVATION (tone)	Do studies analyze (public) value creation, destruction or preservation?	Do and to what extent integrated reports analyze (public) value through the lenses of value creation, destruction, and preservation?
DEPTH OF ANALYSIS (completeness)	Which aspects do studies analyze: definition, description of (public) value creation process and its related variables, value measurement and/or reporting?	Do and to what extent integrated reports describe or measure (public) value, rather than merely mentioning it?

Public value analysis: Variables	Operationalization in the analysis of previous studies	Operationalization in the content analysis
FOCUS ON VALUE (volume)	Do studies take into explicit account the issue of value?	Do and to what extent integrated reports explicitly address the issue of value?
DEFINITION OF PUBLIC VALUE (type)	Do studies provide a definition of public value or other value?	Do and to what extent integrated reports consider and define public value alongside other types of value?
PERSPECTIVE ADOPTED (perspective)	Do studies refer to the past, current times or future when considering the issue of (public) value in the context of IR?	Do and to what extent integrated reports consider (public) value in relation to the past, present, and future?
ANALYSIS OF PUBLIC VALUE CREATION, DESTRUCTION OR PRESERVATION (tone)	Do studies analyze (public) value creation, destruction or preservation?	Do and to what extent integrated reports analyze (public) value through the lenses of value creation, destruction, and preservation?
DEPTH OF ANALYSIS (completeness)	Which aspects do studies analyze: definition, description of (public) value creation process and its related variables, value measurement and/or reporting?	Do and to what extent integrated reports describe or measure (public) value, rather than merely mentioning it?

Source(s): Authors' elaboration