Narratives on Corporate Envrionmental Social Reporting: Empirical Analysis and Theoretical Framework

2015 Fiscal Year Final Research Report

• Project/Area Number: 26885068
• Research Category: Grant-in-Aid for Research Activity Start-up
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Tottori University of Environmental Studies
• Principal Investigator: Yuriko Nakao 公立鳥取環境大学, 経営学部, 講師 (50738177)
• Project Period (FY): 2014-08-29 – 2016-03-31
• Keywords: 環境・社会報告 / サステナビリティレポート / 記述的表現 / テキスト分析

Outline of Final Research Achievements

This research objective has the following dimensions: (1) Considering methods and results in corporate environment and social narrative reporting research, (2) Corporate environment and social reporting narratives: Empirical analysis of Japanese companies.(1) Examination of analysis approach and results obtained through narrative reporting, compared with the approach of content analysis and interpretive text analysis.(2)We investigate CEO statements, environmental information, and social information in the environmental and social reports of Japanese companies for a two-year period. The results show a tendency to use an optimistic and ambiguous tone in CEO statements. Further, some stakeholders such as consumers influence the narrative tone of reporting.

Free Research Field

社会科学