The coding process involves using a predefined interpretation system to make information clearer and easier to use. It allows researchers to transform raw data into relevant and interpretable elements by simplifying, transforming, categorizing, indexing, or translating it, particularly for qualitative data. When it comes to coding for theoretical purposes, Sébastien Point and Catherine Voynnet Fourboul emphasize that it is much more than simply assigning categories to data. In reality, it is a conceptualization process that differs from traditional forms of coding used in content analysis. It requires a series of reflections: data discovery, formulating questions about the data, interpretation, meaning-making, data reorganization, and proposing initial avenues for understanding the relationships between the data. In this approach, the analyst confronts and records their own reactions to the data. Coding for theoretical purposes relies on one essential step: categorization. This involves reorganizing the data using categories created by the researcher, either beforehand or later.