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Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study

Author

Listed:
  • Viju Raghupathi

    (Koppelman School of Business, Brooklyn College of the City University of New York, Brooklyn, USA)

  • Wullianallur Raghupathi

    (Gabelli School of Business, Fordham University, Bronx, USA)

Abstract

Sustainability reporting is now a best practice for most companies around the world. The Web, with its advanced technologies enables companies to create a positive impact on stakeholder perceptions of transparency in reporting. Using empirical data from websites of companies in the Dow Jones Industrial Average, the authors analyze design and content of sustainability information. We conclude that while nearly all companies provide routine content disclosure using minimal web design features, they stop short of issuing a proactive display of compliance and due diligence content. Companies with higher Newsweek Green Ranking scores employ better disclosure than others. This asymmetry in self-governance arises from a combination of factors, including low level of transparency, incomplete information, and a lack of comparability of sustainability reports. The authors develop a prescriptive framework to help companies improve their web sites by including more content that reflects due diligence and transparency for sustainability.

Suggested Citation

  • Viju Raghupathi & Wullianallur Raghupathi, 2019. "Corporate Sustainability Reporting and Disclosure on the Web: An Exploratory Study," Information Resources Management Journal (IRMJ), IGI Global, vol. 32(1), pages 1-27, January.
    • Handle: RePEc:igg:rmj000:v:32:y:2019:i:1:p:1-27
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    Citations

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    Cited by:

    1. Wullianallur Raghupathi & Sarah Jinhui Wu & Viju Raghupathi, 2023. "Understanding Corporate Sustainability Disclosures from the Securities Exchange Commission Filings," Sustainability, MDPI, vol. 15(5), pages 1-32, February.
    2. Jeng-Bang Wang & Guan-Hua Wang & Chung-Ya Ou, 2023. "The Key Factors for Sustainability Reporting Adoption in the Semiconductor Industry Using the Hybrid FRST-PSO Technique and Fuzzy DEMATEL Approach," Sustainability, MDPI, vol. 15(3), pages 1-19, January.
    3. Viju Raghupathi & Jie Ren & Wullianallur Raghupathi, 2020. "Identifying Corporate Sustainability Issues by Analyzing Shareholder Resolutions: A Machine-Learning Text Analytics Approach," Sustainability, MDPI, vol. 12(11), pages 1-24, June.
    4. Elisabete Correia & Sara Sousa & Clara Viseu & Manuela Larguinho, 2023. "Analysing the Influence of Green Marketing Communication in Consumers’ Green Purchase Behaviour," IJERPH, MDPI, vol. 20(2), pages 1-17, January.

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