The measurement of sustainability disclosure: Abundance versus occurrence

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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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Bibliographic Details
Main Authors:	Joseph, Corina, Taplin, Ross
Format:	Journal Article
Published:	Elsevier 2011
Subjects:	Content analysis Website Disclosure index Sustainability reporting
Online Access:	http://hdl.handle.net/20.500.11937/29023

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