Exploring the use of online corporate sustainability information

N. Rowbottom and A. Lymer

Accounting forum, 2009, vol. 33, issue 2, 176-186

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.

Keywords: Internet reporting; Sustainability; Corporate social responsibility (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:33:y:2009:i:2:p:176-186

DOI: 10.1016/j.accfor.2009.01.003

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