Is the medium the message?

Sumit Lodhia

Meditari Accountancy Research, 2018, vol. 26, issue 1, 2-12

Abstract: Purpose - This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. Design/methodology/approach - This is a theoretical paper that draws upon previous literature to highlight that the newer communication media extends the capabilities of traditional media and provides insights into future research directions. Research limitations/implications - This paper highlights that communication medium has a critical role in sustainability reporting and changes the dynamics of such reporting, leading to a change in the research approaches to study this phenomenon. Practical implications - The paper has implications for practitioners in relation to the use of various communication media for sustainability reporting. Social implications - The paper highlights that modern information and communication technologies transform reporting into communication, thereby providing potential for enhancing the engagement of stakeholders with a corporation. Originality/value - This paper suggests that the role of the communication medium is integral to the communication of sustainability issues to stakeholders and that future research needs to justify the choice of the medium used for sustainability reporting studies.

Keywords: Social media; Engagement; Stakeholders; Communication; Sustainability reporting; Web; Information and Communication technologies (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-08-2017-0197

DOI: 10.1108/MEDAR-08-2017-0197

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