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Accessibility and functionality of the corporate web site: implications for sustainability reporting

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  • Carol A. Adams
  • Geoffrey R. Frost

Abstract

This paper explores the development of the corporate web site as a medium for sustainability reporting. Drawing upon survey data of corporate web sites in Australia, Germany and the United Kingdom and the experiences of six companies, it seeks to identify how issues of accessibility and functionality of the web site affect web based sustainability reporting. The study highlights the diversity of approaches to sustainability reporting on the internet and identifies a number of hurdles faced by managers responsible for sustainability reporting. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

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  • Carol A. Adams & Geoffrey R. Frost, 2006. "Accessibility and functionality of the corporate web site: implications for sustainability reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 275-287, July.
    • Handle: RePEc:bla:bstrat:v:15:y:2006:i:4:p:275-287
    DOI: 10.1002/bse.531
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    References listed on IDEAS

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    1. Barbara Pirchegger & Alfred Wagenhofer, 1999. "Financial information on the Internet: a survey of the homepages of Austrian companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 383-395.
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    5. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.
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    8. Geoff Frost & Stewart Jones & Janice Loftus & Sandra Laan, 2005. "A Survey of Sustainability Reporting Practices of Australian Reporting Entities," Australian Accounting Review, CPA Australia, vol. 15(35), pages 89-96, March.
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