Exploring the use of online corporate sustainability information

Nick Rowbottom · Andy Lymer

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Financial Reporting and XBRL

Abstract

Whilst the supply, exclusivity and prominence of online corporate sustainability information has increased in recent years, comparatively little is known about what information is used by whom. This paper explores which user groups access online corporate sustainability information, and assesses the relative use of sustainability reports and other forms of social and environmental information disseminated on corporate Websites. To collect the necessary empirical data, the paper analyses 4,652,471 successful requests for information made by the users of 10 UK FTSE 350 corporate Websites.

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References

1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 2002The relation between environmental performance and environmental disclosure: a research note 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory 2002Corporate Social Responsibility in Europe and the U.S.: Insights from Businesses’ Self-presentations 2002Internal organisational factors influencing corporate social and ethical reporting 1996The Determinants of an Environmentally Responsive Firm: An Empirical Approach 2005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?

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