The measurement of sustainability disclosure: Abundance versus occurrence
Content analysis (disclosure abundance) and disclosure indices (disclosure occurrence) are popular methods for measuring the extent of disclosure. Few studies however compare the two approaches empirically or use empirical evidence to justify the use of one approach over the other. A study of sustai...
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| Format: | Journal Article |
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Elsevier
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/29023 |
| _version_ | 1848752692275445760 |
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| author | Joseph, Corina Taplin, Ross |
| author_facet | Joseph, Corina Taplin, Ross |
| author_sort | Joseph, Corina |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Content analysis (disclosure abundance) and disclosure indices (disclosure occurrence) are popular methods for measuring the extent of disclosure. Few studies however compare the two approaches empirically or use empirical evidence to justify the use of one approach over the other. A study of sustainability reporting on Malaysian local government websites is used to illustrate how these two measurement approaches lead to different concepts of the extent of disclosure. Furthermore, hypothesised relationships between disclosure and independent variables based on theory differ substantially depending on the measurement approach for disclosure. Recommendations for the measurement of disclosure are suggested. |
| first_indexed | 2025-11-14T08:12:39Z |
| format | Journal Article |
| id | curtin-20.500.11937-29023 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:12:39Z |
| publishDate | 2011 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-290232017-09-13T16:09:22Z The measurement of sustainability disclosure: Abundance versus occurrence Joseph, Corina Taplin, Ross Content analysis Website Disclosure index Sustainability reporting Content analysis (disclosure abundance) and disclosure indices (disclosure occurrence) are popular methods for measuring the extent of disclosure. Few studies however compare the two approaches empirically or use empirical evidence to justify the use of one approach over the other. A study of sustainability reporting on Malaysian local government websites is used to illustrate how these two measurement approaches lead to different concepts of the extent of disclosure. Furthermore, hypothesised relationships between disclosure and independent variables based on theory differ substantially depending on the measurement approach for disclosure. Recommendations for the measurement of disclosure are suggested. 2011 Journal Article http://hdl.handle.net/20.500.11937/29023 10.1016/j.accfor.2010.11.002 Elsevier restricted |
| spellingShingle | Content analysis Website Disclosure index Sustainability reporting Joseph, Corina Taplin, Ross The measurement of sustainability disclosure: Abundance versus occurrence |
| title | The measurement of sustainability disclosure: Abundance versus occurrence |
| title_full | The measurement of sustainability disclosure: Abundance versus occurrence |
| title_fullStr | The measurement of sustainability disclosure: Abundance versus occurrence |
| title_full_unstemmed | The measurement of sustainability disclosure: Abundance versus occurrence |
| title_short | The measurement of sustainability disclosure: Abundance versus occurrence |
| title_sort | measurement of sustainability disclosure: abundance versus occurrence |
| topic | Content analysis Website Disclosure index Sustainability reporting |
| url | http://hdl.handle.net/20.500.11937/29023 |