Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu. Issue 2 (6th June 2016)

• Record Type: Journal Article
• Authors: Hossein Rahdari, Amir; Braendle, Udo
• Is Part Of: Social responsibility journal. Volume 12:Issue 2(2016)
• Page Start: 335
• Page End: 347
• Publication Date: 2016-06-06
• Subjects: Content analysis -- Sustainability reporting -- CSR -- GRI; Social responsibility of business -- Periodicals; 658.40805
• DOI: 10.1108/SRJ-08-2015-0123
• Languages: English
• ISSNs: 1747-1117

Abstract

Abstract : Purpose: This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures. Design/methodology/approach: In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures. Findings: The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders' demands. Research limitations/implications: Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables. Practical implications: The approach helps companies to better respond to stakeholders' demands. Social implications: The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders' demands. Originality/value: Most of the studies on corporate responsibility disclosure analysis have focused on a binary response to the level of disclosure of a certain economic, social, environmental or governance issue; however, how a disclosed item is being perceived by the user has not been taken into consideration.