Handbook of Research Methods in Corporate Social Responsibility
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Handbook of Research Methods in Corporate Social Responsibility

Edited by David Crowther and Linne Lauesen

Corporate social responsibility now touches upon most aspects of the interaction between business and society. The approaches taken to research in this area are as varied as the topics that are researched; yet this is the first book to address the whole range of methods available. The book identifies the methods available, evaluates their use and discusses the circumstances in which they might be appropriate. It also includes forward-thinking guidance from experienced academics on the future directions of research in the area.
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Chapter 20: Content analysis method: a proposed scoring for quantitative and qualitative disclosures

Juniati Juniati and Kumalawati Abadi

Abstract

This chapter aims to develop a scoring guideline for conducting a content analysis of sustainability reports to reduce subjectivity and improve the quality of the process. This guideline is applied by implementing every step of the new proposed guideline to examine sustainability reports, to evaluate whether or not the new proposed guideline works appropriately in terms of scrutinizing the quantity and quality information of the reports. Samples for analysis are selected from several Indonesian mining companies that produce sustainability reports. The findings show that the guideline developed in this study provides detailed steps and eases the coder in performing content analysis. In addition, this guideline also confirms that subjectivity can be reduced during the process. The results of the analysis applied in the sustainability reports demonstrate that information of ‘economic aspects’ is the most disclosed information, while ‘environment aspects’ is the least disclosed information in the companies’ sustainability reports. Documentation of disclosed information in the reports is mostly positive and descriptive in nature, rather than negative and quantitative. Some suggestions to improve the writing in the context of sustainability reports are also provided.

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