Corporate Reporting, Stakeholders and the Internet: Mapping the New Corporate Landscape

David Crowther

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Corporate Social Responsibility Reporting Public Relations and Crisis Communication Financial Reporting and XBRL

Abstract

The paper considers the way in which the development of the Internet and the increasing access to it by individuals have provided such individuals with increasing power to make their respective voices heard. It also considers the way in which corporations, through their use of the Internet to present themselves and their activities and to communicate with individuals, have affected the use of the Internet. Through a construction of the archaeology of corporate reporting, this is shown to be a natural extension of this reporting. An examination of such Internet reporting is undertaken to demonstrate that the Internet is more liberating for corporations than for individuals and that the role of the Internet for individuals remains as a mechanism for protest rather than for the acquisition of a more equal power relationship with the dominant forms of organisation within society.

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References

1989Frameworks of Power 1997LIVING THE GLOBAL CITY 1975Accounting Information: An Investigation of Private Shareholder Usage 1995Cyberspace and the World We Live in 1975Accounting Information: An Investigation of Private Shareholder Understanding 1996Corporate performance operates in three dimensions 2000New Deals, No Wheels: Social Exclusion, Tele-options and Electronic Ontology 1998Community identity in the twenty‐first century A postmodernist evaluation of local government structure

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2018Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure 2008Developing sustainable reporting standards 2016Global Perspectives on Corporate Governance and CSR 2003Corporate Governance, the Environment, and the Internet 2008Corporate Reporting Quality, Audit Committee and Quality Of Audit1 2003Strategizing networks of power and influence: the Internet and the struggle over contested space

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