Corporate environmental reporting on the internet: an exploratory study

Madan Lal Bhasin

International Journal of Managerial and Financial Accounting, 2012, vol. 4, issue 1, 78-103

Abstract: CER is considered a key medium through which to communicate environmental information to its stakeholders. The rapid growth of 'internet' technology has enabled the firms to disseminate information to the global audience by removing all geographical barriers. In this study, we explore the status of ER made by 39 corporations during the year 2005-2006, by using 'content' analysis methodology. In order to examine the quality of ER by these corporations on their websites, we followed the technology adoption model. The empirical data used in this study is based on the online annual reports and reporting made on their websites. An analysis of information collected indicates that corporations provide more ER on their websites, in sharp contrast, to reporting made within their annual reports. Unfortunately, ER in annual report is general, broad and narrative in nature, without specifically discussing the 'environment management policy' followed by the corporation and/or 'statement of assurance' from the corporate management regarding compliance with the external standards, if any. We feel this need to be improved soon and there is considerable scope to improve internet- and web-based EID.

Keywords: financial reporting; internet; voluntary reporting; corporate environmental reporting; annual reports; India; web-based reporting; environmental management policy; corporate websites; content analysis; technology adoption model; TAM. (search for similar items in EconPapers)
Date: 2012
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