You could try the Clarkson index, which allocates disclosure scores across 7 CSR dimensions. It is not specifically intended for use with annual reports, rather sustainability reports, but the general approach is adaptable. In case it is helpful, here is a link:

Article Revisiting the Relation Between Environmental Performance an...

https://lirias.kuleuven.be/bitstream/123456789/406804/1/HRP29.pdf

https://eprints.qut.edu.au/11216/1/11216.pdf

http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1589&context=commpapers

http://www.unisa.edu.au/Global/business/centres/cags/docs/apcea/APCEA_2005_11(2)_Guthrie.pdf

https://www.jstor.org/stable/25060520?seq=1#page_scan_tab_contents

https://dspace.mit.edu/bitstream/handle/1721.1/47091/contentanalysiso00bowm.pdf

Thanks a lot Dear Steven and Hamit

I used context, not content, analysis in a paper I wrote dealing with descriptoins of accountants in literature. It might be useful and I believe it is more accepted than content analysis. See references to my

I agree with G. Stevenson’s view regarding the use of context analysis . Such an approach would help choosing the suitable firms to your study that face social and environmental issues and prepare stand alone or integrated sustainability reports.

thanks a lot your invaluable suggetion Abdalla

Sir Smith,

I humbly request you please send me your invaluable research article to insight the context analysis.

Thanks with warm Regards

Shaikh M Nizamuddin

Well, the answer depends on which type of content analysis you are looking for. Annual reports are organized that you can easily find the information you want from particular headings. For example, if your CSR checklist contains governance-related items, you may find this in the Corporate Governance Report section of the annual report.

However, since your study apparently aims to create a new index, you may use the number of specific words disclosed in the annual reports by easily using the search tool of your PDF. But before doing this, you would have already collected some information from previous research and indices, which would result in predetermined headings. If you try to read all reports, it would definitely be difficult in terms of time and costs. I hope this helps answer your question!

Alternatively, you may select a set of reports (including all industries) and read it extensively and then create your CSR index from their disclosed CSR-related information. However, you may need to be cautious since all these methods have their drawbacks.

Thanks a lot Saed Sulub

you can check out my paper on this , the paper is attached

Thanks a lot mam

There are different content analysis software you can try with, for example, NVivo and R