Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu
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.
Keywords
Citation
Hossein Rahdari, A. and Braendle, U. (2016), "Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu", Social Responsibility Journal, Vol. 12 No. 2, pp. 335-347. https://doi.org/10.1108/SRJ-08-2015-0123
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited