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Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study

Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study

Viju Raghupathi, Wullianallur Raghupathi
Copyright: © 2019 |Volume: 32 |Issue: 1 |Pages: 27
ISSN: 1040-1628|EISSN: 1533-7979|EISBN13: 9781522563822|DOI: 10.4018/IRMJ.2019010101
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MLA

Raghupathi, Viju, and Wullianallur Raghupathi. "Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study." IRMJ vol.32, no.1 2019: pp.1-27. http://doi.org/10.4018/IRMJ.2019010101

APA

Raghupathi, V. & Raghupathi, W. (2019). Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study. Information Resources Management Journal (IRMJ), 32(1), 1-27. http://doi.org/10.4018/IRMJ.2019010101

Chicago

Raghupathi, Viju, and Wullianallur Raghupathi. "Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study," Information Resources Management Journal (IRMJ) 32, no.1: 1-27. http://doi.org/10.4018/IRMJ.2019010101

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Abstract

Sustainability reporting is now a best practice for most companies around the world. The Web, with its advanced technologies enables companies to create a positive impact on stakeholder perceptions of transparency in reporting. Using empirical data from websites of companies in the Dow Jones Industrial Average, the authors analyze design and content of sustainability information. We conclude that while nearly all companies provide routine content disclosure using minimal web design features, they stop short of issuing a proactive display of compliance and due diligence content. Companies with higher Newsweek Green Ranking scores employ better disclosure than others. This asymmetry in self-governance arises from a combination of factors, including low level of transparency, incomplete information, and a lack of comparability of sustainability reports. The authors develop a prescriptive framework to help companies improve their web sites by including more content that reflects due diligence and transparency for sustainability.

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