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Exploring the use of online corporate sustainability information

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  • N. Rowbottom
  • A. Lymer

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.

Suggested Citation

  • N. Rowbottom & A. Lymer, 2009. "Exploring the use of online corporate sustainability information," Accounting Forum, Taylor & Francis Journals, vol. 33(2), pages 176-186, June.
    • Handle: RePEc:taf:accfor:v:33:y:2009:i:2:p:176-186
    DOI: 10.1016/j.accfor.2009.01.003
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    Citations

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    Cited by:

    1. Raiborn, Cecily A. & Butler, Janet B. & Massoud, Marc F., 2011. "Environmental reporting: Toward enhanced information quality," Business Horizons, Elsevier, vol. 54(5), pages 425-433, September.
    2. Elena Ferrer & Francisco J. López‐Arceiz & Cristina del Rio, 2020. "Sustainability disclosure and financial analysts' accuracy: The European case," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 2939-2952, December.
    3. Yingjun Lu & Indra Abeysekera, 2017. "What Do Stakeholders Care About? Investigating Corporate Social and Environmental Disclosure in China," Journal of Business Ethics, Springer, vol. 144(1), pages 169-184, August.
    4. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    5. Alfonso Siano & Francesca Conte & Sara Amabile & Agostino Vollero & Paolo Piciocchi, 2016. "Communicating Sustainability: An Operational Model for Evaluating Corporate Websites," Sustainability, MDPI, vol. 8(9), pages 1-16, September.
    6. Azlan Amran & Say Keat Ooi & Riduan Toani Mydin & S. Susela Devi, 2015. "The Impact of Business Strategies on Online Sustainability Disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 551-564, September.
    7. Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven, 2011. "Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories," Accounting forum, Elsevier, vol. 35(3), pages 158-175.
    8. Maria Giovanna Confetto & Maddalena Della Volpe & Claudia Covucci, 2018. "Dual marketers and sustainability communication. Empirical evidence from corporate websites," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2018(3), pages 41-68.

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