A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting by David Crowther

Author:David Crowther [Crowther, David]
Language: eng
Format: epub
ISBN: 9781138736207
Barnesnoble:
Publisher: Taylor & Francis
Published: 2018-12-31T00:00:00+00:00

Size and Frequency of Environmental Reports

There are two sets of data to consider for this factor:

whether or not the company produces a report and if so at what frequency;

the number of pages contained in the report.

The number of pages ranges up to 56 for those reports which are produced. While this is perhaps the most significant part of this factor it is nevertheless necessary to recognise the frequency with which reports are produced. Accordingly it was decided to allocate 20 per cent of this factor to frequency and 80 per cent to length. For length a simple multiplication of the actual number of pages by 1.4 makes full use of the range while still leaving those companies who do not produce a report with a zero score. For frequency it was decided that the score should be allocated as 20 per cent for an annual report and 10 per cent for a periodic report. This weighted score then was converted to a score for the composite measure and this was achieved by multiplying the weighted score by 0.3.

The weighted factor was therefore arrived at as follows:

Table 5.27 Measure for Environmental Reporting

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