What is it about?

This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures.

Featured Image

Why is it important?

The approach helps companies to better respond to stakeholders’ demands. 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.

Perspectives

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.

Mr. Amir Hossein Rahdari
Tarbiat Modares University

Read the Original

This page is a summary of: Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu, Social Responsibility Journal, June 2016, Emerald,
DOI: 10.1108/srj-08-2015-0123.
You can read the full text:

Read

Resources

Contributors

The following have contributed to this page