Output details
19 - Business and Management Studies
University of Northumbria at Newcastle
Content analysis in environmental reporting research: enrichment and rehearsal of the method in a British-German context
Content analysis in annual reports has been a key subject for research since the 1970s. This article suggests utilising a matrix approach to analysing content in international environmental reports and is based around quality rather than quantity of information. At a time when quantity of financial information is increasing but questions are raised about its usefulness, it has become increasingly important to analyse the content of reports more critically. Thus the article makes an important methodological contribution to the literature on environmental reporting, content analysis and quality of reporting and is 8th most cited in the British Accounting Review since 2008.
