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Leveraging the Web for Corporate Sustainability Disclosure

Author

Listed:
  • Viju Raghupathi

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

  • Wullianallur Raghupathi

    (Gabelli School of Business, Fordham University, New York, USA)

Abstract

Public outcry and demand for transparency have transitioned sustainability disclosure and reporting to the top of the corporate agenda. The web is a powerful vehicle for corporate disclosure, but it could be even more effective. By enabling transparency, the web helps foster better stakeholder relationships that favorably influence corporate sustainability. This research develops a comprehensive portfolio of sustainability design and content factors from the extant literature, and then uses it to evaluate the current online disclosure practices of S&P 100 companies. The authors offer a comprehensive empirical assessment of the state of reporting of these companies and identify differences by industry and by sustainability performance using the Newsweek Green Ranking. The results reveal significant differences in design and content of online disclosure/reporting across industries, but not across performance groups. Overall, this paper highlights how most companies use the web routinely but fail to capitalize on the potential to reflect due diligence and transparency.

Suggested Citation

  • Viju Raghupathi & Wullianallur Raghupathi, 2020. "Leveraging the Web for Corporate Sustainability Disclosure," Information Resources Management Journal (IRMJ), IGI Global, vol. 33(3), pages 24-58, July.
    • Handle: RePEc:igg:rmj000:v:33:y:2020:i:3:p:24-58
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    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IRMJ.2020070102
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    Cited by:

    1. Juan Abello-Romero & Claudio Mancilla & Walter Sáez & Francisco Ganga-Contreras & Ivette Durán-Seguel, 2023. "Sustainable Development and Corporate Sustainability of Chilean State Universities: Evidence from Their Strategic Elements," Sustainability, MDPI, vol. 15(14), pages 1-16, July.

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