Q50 - Environmental Economics: GeneralNávrat zpět
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Obsahová analýza aplikovaná na sociální a environmentální vykazováníMichaela Horúcková, Thierry BaudasséActa academica karviniensia 2017, 17(4):32-45 | DOI: 10.25142/aak.2017.028 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. |