Table A2.

Content analysis rules

IssueRule
Documents to be investigatedAnnual report and non-financial statement
Recording unitCode for text unit, graphs and tables. Do not code for photos
Frequency

  • Frequency is the number of times that a specific indicator, associated with a defined mix of attributes, is present. The frequency is reported in the specific cell of the coding sheet matrix

  • If an indicator is present two or more times in the two documents, it is counted just once

  • One text unit is counted as one frequency

Ambiguity

  • Unclear and confused text units are not counted

  • In case of concepts that can be codified into different categories, the dominance principle has to be applied

Identification of attributes
FinancialInformation characterized by monetary nature
Non-financialInformation not characterized by monetary nature
QuantitativeInformation represented by numbers
QualitativeInformation represented by narrative description
MixedInformation represented by both numbers and narratives
Non-time specificThe information shows no time orientation or describes current situations
HistoricalThe information regard past events
Forward-lookingThe information regard future scenarios (i.e. projects, ideas, hypothesis, suppositions, etc.)
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