TY - JOUR
T1 - Step-by-step method to classify corporate sustainability practices based on the Signaling Theory
AU - Amaya Espitia, Norbey Yesid
AU - López Santamaría, Mónica
AU - Cuero Acosta, Yonni Angel
AU - Grueso Hinestroza, Merlin Patricia
PY - 2021/10/3
Y1 - 2021/10/3
N2 - The “Signaling Theory” is a theoretical framework that investigates the content reported in sustainability reports, considering that through signaling, companies can influence stakeholders’ perceptions, create a competitive advantage and positively impact their corporate image. Signals can be classified into three types: camouflage, intent and necessity. By analyzing their sustainability reports, this study presents a step-by-step approach to classifying sustainability practices reported by companies according to the aforementioned types of signals. We propose a step-by-step approach based on a thematic and qualitative analysis that encourages replication by the research community. Details in the study will validate the proposed method and consider the lessons learned.
AB - The “Signaling Theory” is a theoretical framework that investigates the content reported in sustainability reports, considering that through signaling, companies can influence stakeholders’ perceptions, create a competitive advantage and positively impact their corporate image. Signals can be classified into three types: camouflage, intent and necessity. By analyzing their sustainability reports, this study presents a step-by-step approach to classifying sustainability practices reported by companies according to the aforementioned types of signals. We propose a step-by-step approach based on a thematic and qualitative analysis that encourages replication by the research community. Details in the study will validate the proposed method and consider the lessons learned.
U2 - https://doi.org/10.1016/j.mex.2021.101538
DO - https://doi.org/10.1016/j.mex.2021.101538
M3 - Artículo
SN - 2215-0161
JO - MethodsX
JF - MethodsX
ER -
