Acta academica karviniensia 2017, 17(4):32-45 | DOI: 10.25142/aak.2017.028

Obsahová analýza aplikovaná na sociální a environmentální vykazování

Michaela Horúcková1, Thierry Baudassé2
1 Silesian University, School of Business Administration, Univerzitní nám. 1934/3, 733 40 Karvina
2 Université d'Orléans, Faculté de Droit, Economie et Gestion, Laboratoire d'Économie d'Orléans, UMR 7322 CNRS, Rue de Blois - BP26739, Orléans Cedex 2, France

Content analysis is an accredited research technique that despite its increasing use in numerous disciplines and substantial expansion in academia lacks a unified methodology and rigorous methodological standards. This paper presents the technique of content analysis and the way it can be applied to social and environmental reporting, with a special focus on environmental corporate reporting. Major methodological problems that have been raised by the use of content analysis, and unique coding rules and decisions developed by authors are presented. Through the application of content analysis on CEZ Group's corporate report, possible outcomes that can be obtained while using this technique are shown.

Klíčová slova: content analysis, corporate reporting, corporate social responsibility, environmental reporting
JEL classification: F64, Q40, Q50, Q56

Vloženo: 2. květen 2018; Revidováno: 30. listopad 1999; Přijato: 21. listopad 2018; Zveřejněno: 30. prosinec 2017  Zobrazit citaci

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Horúcková M, Baudassé T. Obsahová analýza aplikovaná na sociální a environmentální vykazování. Acta academica karviniensia. 2017;17(4):32-45. doi: 10.25142/aak.2017.028.
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