Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu

Abstract

Purpose This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures. Design/methodology/approach In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures. Findings 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. Research limitations/implications Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables. Practical implications The approach helps companies to better respond to stakeholders’ demands. Social implications The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Originality/value 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.