Content classification and procedures

The central problem of content analysis is in the data reduction process, which seeks to classify many words in the texts into much fewer content categories (Weber 1990). In this thesis, the classification was driven by theory. The deductive position was taken because the theory was essential to guide the design of the content analysis protocol by the way certain concepts are defined in the theory.

Based on the theories of ethics of care and corporate governance, the classification of words was done using thematic analysis, which includes the identification of themes, context and theoretical frameworks within which the research is conducted. The themes are identified using top-down coding, bottom-up coding or iterative coding (Bergman 2010). In top-down coding, the coding scheme is imposed by researchers on the texts; in bottom-up coding, relevant elements are identified inductively from the texts which will lead to a set of relevant themes; while in iterative coding, the coding is conducted iteratively between top-down and bottom-up coding.

Iterative coding was used in this thesis. The themes were defined first based on theory and then other themes were identified during the reading and analysing of the texts. The procedures aligned to an approach called “zigzag” (Rivas 2012). This approach began from identification of themes, through the ethics of care theory, to preliminary reading of the texts to inform further data gathering so that data gaps were filled or newly picked from the texts. The process ended when no new themes emerged from the data (this is called saturation of themes). The process is depicted in Figure 4.2.

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Figure 4.2 ‘Zigzag’ approach in the qualitative content analysis

Source: Modified from Rivas (2012).

The procedures applied in this research were as follows:

1. The themes were identified and classified based on ethics of care principles. As has been explained in Chapter 2, the principles developed by Gilligan (1982) are: a. care is achieved through perception of one’s self as connected to others; b. moral dilemmas are contextual;

c. dilemmas are solved through inductive thinking;

d. development through stages is sequential and hierarchical;

e. principle of moral responsibility is reflected in the voices of women; and

f. distinguished by an emphasis on attachments, issues of self-sacrifice and selflessness and consideration of relationships as primary.

2. Two more principles were added in this thesis based on the interpretation of the association of the ethics of care to the corporate governance area, as explained in Chapter 3. These are:

a. The nature of CSR activities should not only be mandatory or compulsory but, more importantly, voluntary or discretionary responsibilities (Carroll 1979). This is built on the ethics of care principle to maintain good relationships with stakeholders that goes beyond rules and regulations.

b. Paying more attention to women’s interests. This can be translated into any policies that are “women friendly”, such as work-life balance policies for employees, providing child-care facilities, supporting women employees in

Data gathering Data analysis

First data gathering attempts and theme identification from the theory

Preliminary thematic coding

Subsequent data gathering Close to saturation of themes

Refined thematic coding More refined categories END (saturation of themes)

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reaching top management positions and empowerment of women in the community.

3. Including the two additional principles, there are eight basic principles contained in the qualitative content analysis protocol. These are:

a. care is achieved through perception of one’s self as connected to others; b. moral dilemmas are contextual;

c. dilemmas are solved through inductive thinking;

d. development through stages is sequential and hierarchical;

e. principle of moral responsibility is reflected in the voices of women;

f. distinguished by an emphasis on attachments, issues of self-sacrifice and selflessness, and consideration of relationships as primary;

g. the nature of the CSR activities should be voluntary or discretionary responsibilities; and

h. more attention is put on women’s interests.

4. The first basic principle: achieved through perception of one’s self as connected to others, represents stakeholder theory in business research. This argument is further elaborated using several sub-principles in accordance with stakeholder theory from the feminist perspective (Wicks, Gilbert and Freeman 1994). These sub-principles are as follows:

a. corporations are webs of relationships among stakeholders; b. corporations should thrive on chaos and environmental change;

c. replace conflict and competition with communication and collective action; d. strategy as solidarity; and

e. replace hierarchy with radical decentralisation and empowerment.

5. Based on the eight basic principles and preliminary readings of the sample’s (BHP Billiton’s) annual and sustainability reports, the themes for the qualitative content analysis were developed.

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6. Several themes were developed by referring to Corporate Governance Principles and Recommendations (ASX 2007), especially Principle 3: Promote ethical and responsible decision making. The Principles and Recommendations set out recommended corporate governance practices for entities listed on the Australia Stock Exchange (ASX).

7. The rules or protocols to search for the disclosure of the themes in the reports were then developed, as depicted in Table 4.1.

Table 4.1 Qualitative content analysis protocol

PRINCIPLES/